https://www.taxtmi.com/caselaws?id=162156 An eligibility certificate granted under rule 28A of the Haryana General Sales Tax Rules, 1975 could not be withdrawn merely because the dealer had not filed the change of land use certificate with the original ST-70 application. The analysis distinguished refusal at the threshold from withdrawal of an already issued certificate: the latter is confined to the specific grounds available under sub-rule (8) of rule 28A. An alleged breach of the Punjab Scheduled Roads and Controlled Areas Restriction of Unregulated Development Act, 1973 was held irrelevant to that limited withdrawal inquiry. The withdrawal was therefore unjustified and the impugned order was liable to be set aside. en-us Mon, 02 Feb 2004 00:00:00 +0530 Wed, 19 Feb 2014 18:04:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162156 An eligibility certificate granted under rule 28A of the Haryana General Sales Tax Rules, 1975 could not be withdrawn merely because the dealer had not filed the change of land use certificate with the original ST-70 application. The analysis distinguished refusal at the threshold from withdrawal of an already issued certificate: the latter is confined to the specific grounds available under sub-rule (8) of rule 28A. An alleged breach of the Punjab Scheduled Roads and Controlled Areas Restriction of Unregulated Development Act, 1973 was held irrelevant to that limited withdrawal inquiry. The withdrawal was therefore unjustified and the impugned order was liable to be set aside. Case-Laws VAT and Sales Tax Mon, 02 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162156