https://www.taxtmi.com/caselaws?id=160714 A condition embedded in the prescribed application form under the Haryana sales tax exemption scheme was treated as part of the delegated rule framework, so production of the change of land use certificate for agricultural land was a mandatory requirement and non-compliance could justify rejection of eligibility. The later reconsideration and rejection of the appeals by the Higher Level Screening Committee was also found unlawful where it was taken without notice or hearing, contrary to audi alteram partem, and where it relied on rule 28B even though that provision was not in force at the relevant time. The matter was remitted for fresh decision by a competent committee after hearing the petitioners. en-us Mon, 21 Aug 2000 00:00:00 +0530 Mon, 23 Dec 2013 16:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160714 A condition embedded in the prescribed application form under the Haryana sales tax exemption scheme was treated as part of the delegated rule framework, so production of the change of land use certificate for agricultural land was a mandatory requirement and non-compliance could justify rejection of eligibility. The later reconsideration and rejection of the appeals by the Higher Level Screening Committee was also found unlawful where it was taken without notice or hearing, contrary to audi alteram partem, and where it relied on rule 28B even though that provision was not in force at the relevant time. The matter was remitted for fresh decision by a competent committee after hearing the petitioners. Case-Laws VAT and Sales Tax Mon, 21 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160714