https://www.taxtmi.com/caselaws?id=161264 The Court held that withdrawal of an eligibility certificate under Haryana General Sales Tax Rules, 1975 due to the non-production of a certificate regarding change of land use was not justified. The Court emphasized strict interpretation of taxing statutes and ruled that the specified grounds for withdrawal must be adhered to, with the affected party given a fair hearing. As non-production of the land use certificate was not a valid ground, the Higher Level Screening Committee's decision to withdraw the certificate was quashed. Each party was directed to bear their own costs. 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 The Court held that withdrawal of an eligibility certificate under Haryana General Sales Tax Rules, 1975 due to the non-production of a certificate regarding change of land use was not justified. The Court emphasized strict interpretation of taxing statutes and ruled that the specified grounds for withdrawal must be adhered to, with the affected party given a fair hearing. As non-production of the land use certificate was not a valid ground, the Higher Level Screening Committee's decision to withdraw the certificate was quashed. Each party was directed to bear their own costs. Case-Laws VAT and Sales Tax Tue, 10 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161264