https://www.taxtmi.com/caselaws?id=162809 Under the Haryana General Sales Tax exemption scheme, an industrial unit must continue its own manufacturing and sale activity to retain the eligibility certificate. The court analysed Rule 28A as a scheme directed to units earning tax liability from sales of goods manufactured on their own account, and held that the expression "its business" refers to the unit's own business, not mere job work for another person. When the unit stopped manufacturing and selling goods for itself and carried on only job work, it was treated as having discontinued the business for which exemption had been granted, so withdrawal of the eligibility certificate was justified. en-us Fri, 07 Jul 2006 00:00:00 +0530 Tue, 03 May 2016 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162809 Under the Haryana General Sales Tax exemption scheme, an industrial unit must continue its own manufacturing and sale activity to retain the eligibility certificate. The court analysed Rule 28A as a scheme directed to units earning tax liability from sales of goods manufactured on their own account, and held that the expression "its business" refers to the unit's own business, not mere job work for another person. When the unit stopped manufacturing and selling goods for itself and carried on only job work, it was treated as having discontinued the business for which exemption had been granted, so withdrawal of the eligibility certificate was justified. Case-Laws VAT and Sales Tax Fri, 07 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162809