https://www.taxtmi.com/caselaws?id=160603 Rule 28A(3) of the Haryana General Sales Tax Rules required an eligible industrial unit to choose either exemption or deferment, and treated the exercised option as final except for a limited post-exercise shift from exemption to deferment for the remaining period and balance benefit. On that construction, a pre-certificate alteration from exemption to deferment was not permissible. The screening committee could not lawfully issue a deferment certificate where the application was for exemption, and the impugned eligibility certificate was held unsustainable. A fresh exemption certificate was directed instead. en-us Sat, 26 Aug 2000 00:00:00 +0530 Fri, 20 Dec 2013 16:22:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160603 Rule 28A(3) of the Haryana General Sales Tax Rules required an eligible industrial unit to choose either exemption or deferment, and treated the exercised option as final except for a limited post-exercise shift from exemption to deferment for the remaining period and balance benefit. On that construction, a pre-certificate alteration from exemption to deferment was not permissible. The screening committee could not lawfully issue a deferment certificate where the application was for exemption, and the impugned eligibility certificate was held unsustainable. A fresh exemption certificate was directed instead. Case-Laws VAT and Sales Tax Sat, 26 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160603