https://www.taxtmi.com/caselaws?id=163673 The review power under Rule 28C(15) of the Haryana General Sales Tax Rules was confined to new and important matter, error apparent on the face of the record, or another legally recognised ground for review. A concluded approval treating the petitioner as a "unit in pipeline" could not be reopened merely because the authority later took a different view on merits. Since the original record had already found satisfaction of the rule-based conditions for concession, the subsequent withdrawal amounted to an impermissible review in the guise of appeal. The withdrawal order was therefore unsustainable, and the earlier sales tax concession approval was restored. en-us Tue, 27 Nov 2007 00:00:00 +0530 Tue, 12 Dec 2017 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163673 The review power under Rule 28C(15) of the Haryana General Sales Tax Rules was confined to new and important matter, error apparent on the face of the record, or another legally recognised ground for review. A concluded approval treating the petitioner as a "unit in pipeline" could not be reopened merely because the authority later took a different view on merits. Since the original record had already found satisfaction of the rule-based conditions for concession, the subsequent withdrawal amounted to an impermissible review in the guise of appeal. The withdrawal order was therefore unsustainable, and the earlier sales tax concession approval was restored. Case-Laws VAT and Sales Tax Tue, 27 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163673