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    <title>1997 (12) TMI 628 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>An eligibility certificate granting sales tax exemption could not be withdrawn after it had conferred a vested benefit unless the affected party was first given notice, the grounds for proposed withdrawal, and a fair opportunity to show cause. Withdrawal of the certificate without hearing the petitioner breached natural justice and could not validly deprive the petitioner of the exemption benefit. The impugned withdrawal orders were therefore quashed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=160333</link>
      <description>An eligibility certificate granting sales tax exemption could not be withdrawn after it had conferred a vested benefit unless the affected party was first given notice, the grounds for proposed withdrawal, and a fair opportunity to show cause. Withdrawal of the certificate without hearing the petitioner breached natural justice and could not validly deprive the petitioner of the exemption benefit. The impugned withdrawal orders were therefore quashed.</description>
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      <pubDate>Mon, 22 Dec 1997 00:00:00 +0530</pubDate>
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