https://www.taxtmi.com/caselaws?id=155689 Rule 17B of the Haryana General Sales Tax Rules, 1975 was read as prescribing alternative eligibility criteria for a tax-deferment certificate: a new industrial unit qualified if it satisfied either the minimum investment requirement in plant and machinery or the employment requirement. The Committee had wrongly treated both conditions as cumulative. The text also states that applications for fiscal concession could not be rejected without giving the applicants a fair opportunity of being heard, because administrative decisions affecting eligibility must comply with natural justice. It further notes that, on reconsideration, recovery of tax was to remain deferred until eligibility was determined. en-us Wed, 05 Oct 1988 00:00:00 +0530 Fri, 06 Sep 2013 16:27:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155689 Rule 17B of the Haryana General Sales Tax Rules, 1975 was read as prescribing alternative eligibility criteria for a tax-deferment certificate: a new industrial unit qualified if it satisfied either the minimum investment requirement in plant and machinery or the employment requirement. The Committee had wrongly treated both conditions as cumulative. The text also states that applications for fiscal concession could not be rejected without giving the applicants a fair opportunity of being heard, because administrative decisions affecting eligibility must comply with natural justice. It further notes that, on reconsideration, recovery of tax was to remain deferred until eligibility was determined. Case-Laws VAT and Sales Tax Wed, 05 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155689