https://www.taxtmi.com/caselaws?id=106268 Rule 28A(8)(a) of the Haryana General Sales Tax Rules exhaustively specified the grounds on which an eligibility certificate could be withdrawn, so it could not be cancelled on a ground outside that scheme. Mere non-production of an NOC/CLU certificate did not, by itself, justify withdrawal. However, where the applicant suppressed that the unit stood on agricultural land and failed to disclose the required conversion permission, the omission amounted to concealment and misrepresentation of material facts. On that basis, withdrawal was valid under the rule's fraud and concealment ground. en-us Wed, 25 Feb 2009 00:00:00 +0530 Mon, 26 Aug 2013 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106268 Rule 28A(8)(a) of the Haryana General Sales Tax Rules exhaustively specified the grounds on which an eligibility certificate could be withdrawn, so it could not be cancelled on a ground outside that scheme. Mere non-production of an NOC/CLU certificate did not, by itself, justify withdrawal. However, where the applicant suppressed that the unit stood on agricultural land and failed to disclose the required conversion permission, the omission amounted to concealment and misrepresentation of material facts. On that basis, withdrawal was valid under the rule's fraud and concealment ground. Case-Laws VAT and Sales Tax Wed, 25 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106268