https://www.taxtmi.com/caselaws?id=106174 Rule 28A of the Haryana General Sales Tax Rules, 1975 uses a two-stage exemption scheme: eligibility is certified first, and the exemption or entitlement certificate follows. Withdrawal of the eligibility certificate deems withdrawal of the exemption certificate from its inception and exposes the unit to tax, interest and penalty as if no certificate had been granted. Separate cancellation is also permitted on discontinuance of business or closure during the exemption period, and pre-expiry cancellation makes the exempted or deferred amount immediately payable in lump sum. Continued production for five years is a condition of the benefit; breach of that condition requires repayment of the tax benefit with interest unless the shortfall is due to reasons beyond the unit's control. Recovery of the benefit was therefore maintainable. en-us Wed, 20 Aug 2008 00:00:00 +0530 Fri, 02 May 2014 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106174 Rule 28A of the Haryana General Sales Tax Rules, 1975 uses a two-stage exemption scheme: eligibility is certified first, and the exemption or entitlement certificate follows. Withdrawal of the eligibility certificate deems withdrawal of the exemption certificate from its inception and exposes the unit to tax, interest and penalty as if no certificate had been granted. Separate cancellation is also permitted on discontinuance of business or closure during the exemption period, and pre-expiry cancellation makes the exempted or deferred amount immediately payable in lump sum. Continued production for five years is a condition of the benefit; breach of that condition requires repayment of the tax benefit with interest unless the shortfall is due to reasons beyond the unit's control. Recovery of the benefit was therefore maintainable. Case-Laws VAT and Sales Tax Wed, 20 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106174