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    <title>2003 (1) TMI 668 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>An eligibility certificate under Rule 28-A of the Haryana General Sales Tax Rules, 1975 cannot be withdrawn solely because the dealer did not produce a change of land use certificate from the Town and Country Planning Department. The impugned cancellation orders rested only on that non-production, and the Court applied its earlier binding Division Bench view to hold that this omission by itself was not a sufficient ground for withdrawal. The cancellation of the eligibility certificates was therefore quashed as unsustainable.</description>
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    <pubDate>Tue, 07 Jan 2003 00:00:00 +0530</pubDate>
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      <title>2003 (1) TMI 668 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=161546</link>
      <description>An eligibility certificate under Rule 28-A of the Haryana General Sales Tax Rules, 1975 cannot be withdrawn solely because the dealer did not produce a change of land use certificate from the Town and Country Planning Department. The impugned cancellation orders rested only on that non-production, and the Court applied its earlier binding Division Bench view to hold that this omission by itself was not a sufficient ground for withdrawal. The cancellation of the eligibility certificates was therefore quashed as unsustainable.</description>
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      <pubDate>Tue, 07 Jan 2003 00:00:00 +0530</pubDate>
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