https://www.taxtmi.com/caselaws?id=245374 Under the Haryana General Sales Tax exemption scheme, breach of a substantive condition barring inter-State sales by transfer or consignment for five years justified withdrawal of the benefit. Section 13-B and Rule 28-A made the exemption conditional, and Rule 28-A(11)(b) authorised repayment of the tax benefit with interest after hearing the beneficiary. As the industrial unit violated that condition, cancellation of the eligibility certificate and the consequential demand were valid, and the assessee's challenge failed. The High Court's interference was therefore unsustainable, and the revenue authorities were entitled to proceed under the scheme after due opportunity of hearing. en-us Wed, 23 Jan 2013 00:00:00 +0530 Fri, 25 Jul 2014 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245374 Under the Haryana General Sales Tax exemption scheme, breach of a substantive condition barring inter-State sales by transfer or consignment for five years justified withdrawal of the benefit. Section 13-B and Rule 28-A made the exemption conditional, and Rule 28-A(11)(b) authorised repayment of the tax benefit with interest after hearing the beneficiary. As the industrial unit violated that condition, cancellation of the eligibility certificate and the consequential demand were valid, and the assessee's challenge failed. The High Court's interference was therefore unsustainable, and the revenue authorities were entitled to proceed under the scheme after due opportunity of hearing. Case-Laws VAT and Sales Tax Wed, 23 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245374