https://www.taxtmi.com/caselaws?id=159465 Tax exemption under section 13-B of the Haryana General Sales Tax Act, 1973 was treated as a conditional concession, and the accompanying rules allowing cancellation of the exemption or entitlement certificate and recovery of exempted tax if the industrial unit ceased business or remained closed were described as serving a legitimate anti-abuse purpose. The retrospective challenge was noted to fail because the liability flowed from the conditions attached to the concession and the restriction was characterised as reasonable and non-arbitrary. The text also notes that a pre-deposit requirement before hearing the appeal on merits may be relaxed where substantial tax has already been recovered and the circumstances justify disposal of the appeal on merits. en-us Fri, 15 Jul 1994 00:00:00 +0530 Mon, 25 Nov 2013 18:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159465 Tax exemption under section 13-B of the Haryana General Sales Tax Act, 1973 was treated as a conditional concession, and the accompanying rules allowing cancellation of the exemption or entitlement certificate and recovery of exempted tax if the industrial unit ceased business or remained closed were described as serving a legitimate anti-abuse purpose. The retrospective challenge was noted to fail because the liability flowed from the conditions attached to the concession and the restriction was characterised as reasonable and non-arbitrary. The text also notes that a pre-deposit requirement before hearing the appeal on merits may be relaxed where substantial tax has already been recovered and the circumstances justify disposal of the appeal on merits. Case-Laws VAT and Sales Tax Fri, 15 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159465