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    <title>2006 (11) TMI 607 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Rule 28A of the Haryana General Sales Tax Rules, 1975 limits withdrawal of an eligibility certificate to action taken by the appropriate screening committee during the certificate&#039;s currency. Where the certificate had already ceased to operate because the ceiling benefit was exhausted, a later withdrawal order was beyond the enabling power, even if the alleged ground was misstatement or concealment of facts. The text also notes that rule 28A(5) governs grant procedure, while rule 28A(8) controls withdrawal and requires actual withdrawal within the operative period, not merely the initiation of proceedings within that period.</description>
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    <pubDate>Wed, 15 Nov 2006 00:00:00 +0530</pubDate>
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      <title>2006 (11) TMI 607 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=163682</link>
      <description>Rule 28A of the Haryana General Sales Tax Rules, 1975 limits withdrawal of an eligibility certificate to action taken by the appropriate screening committee during the certificate&#039;s currency. Where the certificate had already ceased to operate because the ceiling benefit was exhausted, a later withdrawal order was beyond the enabling power, even if the alleged ground was misstatement or concealment of facts. The text also notes that rule 28A(5) governs grant procedure, while rule 28A(8) controls withdrawal and requires actual withdrawal within the operative period, not merely the initiation of proceedings within that period.</description>
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      <pubDate>Wed, 15 Nov 2006 00:00:00 +0530</pubDate>
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