https://www.taxtmi.com/caselaws?id=162466 The Court held that the eligibility certificate could not be withdrawn solely due to the non-submission of the Change of Land Use Certificate (CLU) along with the application. Emphasizing the mandatory nature of the CLU for the application's validity, the Court clarified that while the CLU must be submitted during the application process, its non-submission would only impact the grant of the certificate, not its withdrawal. The Court found no merit in the State's arguments regarding the necessity of the CLU before setting up a new industry and dismissed the State's contentions. The petition was allowed, and the impugned order was quashed without costs. 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RSS Generator https://www.taxtmi.com/caselaws?id=162466 The Court held that the eligibility certificate could not be withdrawn solely due to the non-submission of the Change of Land Use Certificate (CLU) along with the application. Emphasizing the mandatory nature of the CLU for the application's validity, the Court clarified that while the CLU must be submitted during the application process, its non-submission would only impact the grant of the certificate, not its withdrawal. The Court found no merit in the State's arguments regarding the necessity of the CLU before setting up a new industry and dismissed the State's contentions. The petition was allowed, and the impugned order was quashed without costs. Case-Laws VAT and Sales Tax Tue, 09 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162466