https://www.taxtmi.com/caselaws?id=161342 Rule 28A of the Haryana General Sales Tax Rules, 1975 permits an eligible industrial unit to choose whether exemption operates from the date of commercial production or from the date of issue of the certificate, and the rule contains no express bar on changing that commencement option; the change was therefore valid and the certificate had to run from commercial production. The omission of caps from the eligibility certificate was also unjustified because the application covered jars, bottles and caps, and the rule did not require the item to be in manufacture at the time of issuance. The applied-for product had to be included, and exemption could extend to it during the certificate period. en-us Wed, 11 Dec 2002 00:00:00 +0530 Thu, 16 Jan 2014 11:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161342 Rule 28A of the Haryana General Sales Tax Rules, 1975 permits an eligible industrial unit to choose whether exemption operates from the date of commercial production or from the date of issue of the certificate, and the rule contains no express bar on changing that commencement option; the change was therefore valid and the certificate had to run from commercial production. The omission of caps from the eligibility certificate was also unjustified because the application covered jars, bottles and caps, and the rule did not require the item to be in manufacture at the time of issuance. The applied-for product had to be included, and exemption could extend to it during the certificate period. Case-Laws VAT and Sales Tax Wed, 11 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161342