https://www.taxtmi.com/caselaws?id=164916 Withdrawal of an industrial unit's eligibility certificate was upheld where concurrent factual findings showed that the unit had remained closed for more than six months, machinery had been shifted, and the exemption conditions under the Haryana General Sales Tax Rules were violated. The court declined writ interference because those findings were not shown to be perverse and the challenge was filed after an unexplained delay of about one and a half years, attracting laches. The cancellation and appellate orders were therefore left undisturbed. en-us Fri, 03 Dec 2010 00:00:00 +0530 Fri, 19 Sep 2014 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164916 Withdrawal of an industrial unit's eligibility certificate was upheld where concurrent factual findings showed that the unit had remained closed for more than six months, machinery had been shifted, and the exemption conditions under the Haryana General Sales Tax Rules were violated. The court declined writ interference because those findings were not shown to be perverse and the challenge was filed after an unexplained delay of about one and a half years, attracting laches. The cancellation and appellate orders were therefore left undisturbed. Case-Laws VAT and Sales Tax Fri, 03 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164916