https://www.taxtmi.com/caselaws?id=161264 An eligibility certificate under Rule 28A of the Haryana General Sales Tax Rules, 1975 could be withdrawn only on the specific grounds expressly listed in the rule, including fraud, misrepresentation, concealment of material facts, closure of business, or disposal of fixed assets affecting manufacturing capacity. Non-production of a change of land use certificate from the Town and Country Planning Department was not one of those grounds. The rule was therefore construed strictly, and once the certificate had been granted, it could not be withdrawn on an additional or implied basis not authorised by the statute. The withdrawal orders were quashed as unlawful and unsustainable. en-us Tue, 10 Dec 2002 00:00:00 +0530 Fri, 10 Jan 2014 18:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161264 An eligibility certificate under Rule 28A of the Haryana General Sales Tax Rules, 1975 could be withdrawn only on the specific grounds expressly listed in the rule, including fraud, misrepresentation, concealment of material facts, closure of business, or disposal of fixed assets affecting manufacturing capacity. Non-production of a change of land use certificate from the Town and Country Planning Department was not one of those grounds. The rule was therefore construed strictly, and once the certificate had been granted, it could not be withdrawn on an additional or implied basis not authorised by the statute. The withdrawal orders were quashed as unlawful and unsustainable. Case-Laws VAT and Sales Tax Tue, 10 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161264