https://www.taxtmi.com/caselaws?id=161054 Rule 28A(11)(a)(i) of the Haryana General Sales Tax Rules was upheld as a valid exemption condition because continued production for five years and maintenance of average production had a direct nexus with industrial development, and the rule included safeguards for loss beyond the unit's control and a hearing requirement. The Court also declined writ interference with the sales tax demand and recovery arising from cancellation of the exemption certificate, noting that notice, consideration of the explanation and oral hearing had been given, statutory appeal and revision remedies were available, and the section 446 Companies Act plea had not been raised before the authority and lacked a prima facie foundation. en-us Mon, 16 Jul 2001 00:00:00 +0530 Tue, 31 Dec 2013 13:57:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161054 Rule 28A(11)(a)(i) of the Haryana General Sales Tax Rules was upheld as a valid exemption condition because continued production for five years and maintenance of average production had a direct nexus with industrial development, and the rule included safeguards for loss beyond the unit's control and a hearing requirement. The Court also declined writ interference with the sales tax demand and recovery arising from cancellation of the exemption certificate, noting that notice, consideration of the explanation and oral hearing had been given, statutory appeal and revision remedies were available, and the section 446 Companies Act plea had not been raised before the authority and lacked a prima facie foundation. Case-Laws VAT and Sales Tax Mon, 16 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161054