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Issues: Whether tax concessions under Rule 28C of the Haryana General Sales Tax Rules, 1975 could be denied to the petitioners for want of fulfilment of the conditions applicable to units in pipeline.
Analysis: Rule 28C extended concession only to eligible industrial units, including units in pipeline, and the amended definition required the unit, as on 30.04.2000, to be registered with the Department of Industries, have arranged land or premises, have applied for finance from a regular financial institution, and commence production within the stipulated period. The petitioners sought concession for expanded units, but in each case the relevant IEM or registration for the expansion was obtained after the cut-off date, and the required conditions were not shown to exist on 30.04.2000. The contention that the later registration should relate back to the original registration was rejected because the concession was sought only for the expanded capacity and the statutory conditions had to be satisfied for that expansion.
Conclusion: The denial of sales tax concession was upheld and the challenge failed.
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