https://www.taxtmi.com/caselaws?id=156968 Deferment of sales tax under Section 25A of the Haryana General Sales Tax Act, 1973 depended on compliance with Rule 17B(b)(viii), which as published was understood to permit eligibility on either investment of not less than Rs. 5 lakhs in plant and machinery or employment of not less than ten persons. The petitioners had acted on that published text and altered their position accordingly, and the State had applied the same understanding for years. A later corrigendum substituting "and" for "or" could not retrospectively defeat the accrued benefit after such reliance, especially where no clerical mistake had been pleaded. The denial of deferment was therefore unsustainable and the statutory benefit remained available. en-us Sun, 12 Jan 1992 00:00:00 +0530 Thu, 26 Sep 2013 17:10:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156968 Deferment of sales tax under Section 25A of the Haryana General Sales Tax Act, 1973 depended on compliance with Rule 17B(b)(viii), which as published was understood to permit eligibility on either investment of not less than Rs. 5 lakhs in plant and machinery or employment of not less than ten persons. The petitioners had acted on that published text and altered their position accordingly, and the State had applied the same understanding for years. A later corrigendum substituting "and" for "or" could not retrospectively defeat the accrued benefit after such reliance, especially where no clerical mistake had been pleaded. The denial of deferment was therefore unsustainable and the statutory benefit remained available. Case-Laws VAT and Sales Tax Sun, 12 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156968