https://www.taxtmi.com/caselaws?id=160968 Rule 28A(9)(i) of the Haryana General Sales Tax Rules, 1975 permits cancellation of an exemption certificate when an industrial unit discontinues business for more than six months, and the absence of a saving clause means the dealer cannot avoid cancellation by claiming raw material shortage beyond control. However, recovery of tax exemption already availed depends on the specific rule invoked: where the exemption certificate has already expired and the authority merely refuses renewal or cancels after expiry, past exemption for the valid period cannot be recovered under rule 28A(10)(v). Recovery is confined to the extent expressly authorised by the scheme. en-us Tue, 04 Jul 2000 00:00:00 +0530 Fri, 27 Dec 2013 16:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160968 Rule 28A(9)(i) of the Haryana General Sales Tax Rules, 1975 permits cancellation of an exemption certificate when an industrial unit discontinues business for more than six months, and the absence of a saving clause means the dealer cannot avoid cancellation by claiming raw material shortage beyond control. However, recovery of tax exemption already availed depends on the specific rule invoked: where the exemption certificate has already expired and the authority merely refuses renewal or cancels after expiry, past exemption for the valid period cannot be recovered under rule 28A(10)(v). Recovery is confined to the extent expressly authorised by the scheme. Case-Laws VAT and Sales Tax Tue, 04 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160968