https://www.taxtmi.com/caselaws?id=160390 Sales tax exemption for stone crushers was confined to units licensed under the Haryana Regulation and Control of Crushers Act, 1991 and installed in a notified crusher zone. Industries placed in Schedule III under rule 28A of the Haryana General Sales Tax Rules, 1975 were excluded from eligibility, so a stone crusher located outside the crusher zone could not qualify for exemption or retain an eligibility certificate. An eligibility certificate issued contrary to the rules was liable to withdrawal by the screening committee, and estoppel could not be used to preserve a benefit that was inconsistent with the statutory scheme. en-us Thu, 16 Nov 2000 00:00:00 +0530 Tue, 17 Dec 2013 14:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160390 Sales tax exemption for stone crushers was confined to units licensed under the Haryana Regulation and Control of Crushers Act, 1991 and installed in a notified crusher zone. Industries placed in Schedule III under rule 28A of the Haryana General Sales Tax Rules, 1975 were excluded from eligibility, so a stone crusher located outside the crusher zone could not qualify for exemption or retain an eligibility certificate. An eligibility certificate issued contrary to the rules was liable to withdrawal by the screening committee, and estoppel could not be used to preserve a benefit that was inconsistent with the statutory scheme. Case-Laws VAT and Sales Tax Thu, 16 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160390