https://www.taxtmi.com/caselaws?id=164410 Under rule 28A of the Haryana General Sales Tax Rules, 1975, the exemption certificate, the exemption period, and any modification of exemption terms are matters reserved for the High Level Committee. The Director, Industries, acting only as Member Secretary, had no independent jurisdiction to decide a representation seeking alteration of the commencement date and period of sales tax exemption. The High Court held that such a request had to be placed before the High Level Committee for decision after hearing the petitioner, and quashed the order communicated on 30 October 2000. en-us Wed, 07 Apr 2010 00:00:00 +0530 Sat, 11 Oct 2014 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164410 Under rule 28A of the Haryana General Sales Tax Rules, 1975, the exemption certificate, the exemption period, and any modification of exemption terms are matters reserved for the High Level Committee. The Director, Industries, acting only as Member Secretary, had no independent jurisdiction to decide a representation seeking alteration of the commencement date and period of sales tax exemption. The High Court held that such a request had to be placed before the High Level Committee for decision after hearing the petitioner, and quashed the order communicated on 30 October 2000. Case-Laws VAT and Sales Tax Wed, 07 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164410