https://www.taxtmi.com/caselaws?id=162171 Production of a change of land use certificate was a condition precedent for grant of an eligibility certificate under the Haryana General Sales Tax Act, 1973 and the Haryana General Sales Tax Rules, 1975. The unit was established in 1996, before the municipal limits were extended, and the land was found to lie outside the original municipal limits but within the controlled area. On those facts, the statutory requirement for change of land use permission continued to apply, and the contention that the land later fell within municipal limits did not remove that obligation. The refusal to grant the eligibility certificate was therefore justified. en-us Wed, 10 Apr 2002 00:00:00 +0530 Thu, 20 Feb 2014 13:05:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162171 Production of a change of land use certificate was a condition precedent for grant of an eligibility certificate under the Haryana General Sales Tax Act, 1973 and the Haryana General Sales Tax Rules, 1975. The unit was established in 1996, before the municipal limits were extended, and the land was found to lie outside the original municipal limits but within the controlled area. On those facts, the statutory requirement for change of land use permission continued to apply, and the contention that the land later fell within municipal limits did not remove that obligation. The refusal to grant the eligibility certificate was therefore justified. Case-Laws VAT and Sales Tax Wed, 10 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162171