https://www.taxtmi.com/caselaws?id=155554 Deferment of sales tax under the Haryana General Sales Tax Rules became available only after issuance of the eligibility certificate, voucher and entitlement certificate, together with compliance with the prescribed conditions. Mere filing of an application or initial satisfaction of eligibility criteria did not create an automatic right to retrospective deferment from the date of application. Where the industrial unit had not completed required formalities, including execution of a mortgage deed or furnishing a bank guarantee, no entitlement arose, and delay in processing the application did not by itself confer retrospective benefit. en-us Thu, 06 Apr 1989 00:00:00 +0530 Thu, 05 Sep 2013 14:10:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155554 Deferment of sales tax under the Haryana General Sales Tax Rules became available only after issuance of the eligibility certificate, voucher and entitlement certificate, together with compliance with the prescribed conditions. Mere filing of an application or initial satisfaction of eligibility criteria did not create an automatic right to retrospective deferment from the date of application. Where the industrial unit had not completed required formalities, including execution of a mortgage deed or furnishing a bank guarantee, no entitlement arose, and delay in processing the application did not by itself confer retrospective benefit. Case-Laws VAT and Sales Tax Thu, 06 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155554