Sales tax concession eligibility turned on registration status and pipeline-unit classification under industrial incentive rules.

Cancellation of sales tax concession under the Haryana General Sales Tax Rules, 1975 was challenged on the basis that the unit was treated as not duly registered by the relevant cutoff date and therefore not a "unit in pipeline". The issue centred on the meaning of registration under rule 28C(o) and whether filing and acknowledgement of the industrial memorandum with the Secretariat of Industrial Assistance could satisfy the eligibility requirement. The impugned cancellation was set aside, and the matter was remanded to the Higher Level Screening Committee for fresh consideration on a fuller examination of the relevant facts and the Central Government's position.

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Issues: Whether the cancellation of sales tax concession granted to the petitioner on the ground that it was not duly registered by the relevant date and was therefore not a "unit in pipeline" under the Haryana General Sales Tax Rules, 1975, was sustainable.

Analysis: The concession had earlier been granted and was later withdrawn solely on the premise that the petitioner lacked the requisite registration with the Department of Industries by the cutoff date. The dispute turned on the correct meaning of registration for purposes of rule 28C(o) and on whether the filing and acknowledgement of the industrial memorandum with the Secretariat of Industrial Assistance could satisfy the eligibility requirement. In view of the stand reflected in the record and the material placed before the Court, the matter required reconsideration by the competent screening committee on a fuller examination of the relevant facts and the Central Government's position.

Conclusion: The impugned cancellation order was set aside and the matter was remanded to the Higher Level Screening Committee for fresh in accordance with law.

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