https://www.taxtmi.com/caselaws?id=162466 An eligibility certificate granted under rule 28-A of the Haryana General Sales Tax Rules, 1975 could not be withdrawn merely because the dealer had not filed the change of land use certificate with form ST-70. The omission may have been relevant at the stage of original grant, but it was not a statutorily permitted ground for withdrawal under sub-rule (8) once the certificate had already been issued. Alleged violations under the Punjab Scheduled Roads and Controlled Areas Restriction of Unregulated Development Act, 1973 were held irrelevant to the withdrawal issue. The Punjab and Haryana High Court therefore upheld the principle that withdrawal must rest only on grounds expressly available under the rule, and the challenge to withdrawal failed. en-us Tue, 09 Dec 2003 00:00:00 +0530 Thu, 27 Feb 2014 14:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162466 An eligibility certificate granted under rule 28-A of the Haryana General Sales Tax Rules, 1975 could not be withdrawn merely because the dealer had not filed the change of land use certificate with form ST-70. The omission may have been relevant at the stage of original grant, but it was not a statutorily permitted ground for withdrawal under sub-rule (8) once the certificate had already been issued. Alleged violations under the Punjab Scheduled Roads and Controlled Areas Restriction of Unregulated Development Act, 1973 were held irrelevant to the withdrawal issue. The Punjab and Haryana High Court therefore upheld the principle that withdrawal must rest only on grounds expressly available under the rule, and the challenge to withdrawal failed. Case-Laws VAT and Sales Tax Tue, 09 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162466