https://www.taxtmi.com/caselaws?id=161497 An exempted industrial unit holding an eligibility certificate under Rule 28A of the Haryana General Sales Tax Rules, 1975 could not be compelled to pay assessed sales tax for earlier assessment years merely because the exemption certificate was issued later. The certificate covered the relevant exemption period and related back to that period, so assessments for 1996-97 and 1997-98 did not create a recoverable liability. The assessed amounts under the local sales tax law and the Central Sales Tax Act were therefore not recoverable from the unit and were to be adjusted against the exemption entitlement. en-us Wed, 04 Sep 2002 00:00:00 +0530 Thu, 30 Jan 2014 14:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161497 An exempted industrial unit holding an eligibility certificate under Rule 28A of the Haryana General Sales Tax Rules, 1975 could not be compelled to pay assessed sales tax for earlier assessment years merely because the exemption certificate was issued later. The certificate covered the relevant exemption period and related back to that period, so assessments for 1996-97 and 1997-98 did not create a recoverable liability. The assessed amounts under the local sales tax law and the Central Sales Tax Act were therefore not recoverable from the unit and were to be adjusted against the exemption entitlement. Case-Laws VAT and Sales Tax Wed, 04 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161497