https://www.taxtmi.com/caselaws?id=166542 Cancellation of sales tax concession under the Haryana General Sales Tax Rules, 1975 was challenged on the basis that the unit was treated as not duly registered by the relevant cutoff date and therefore not a "unit in pipeline". The issue centred on the meaning of registration under rule 28C(o) and whether filing and acknowledgement of the industrial memorandum with the Secretariat of Industrial Assistance could satisfy the eligibility requirement. The impugned cancellation was set aside, and the matter was remanded to the Higher Level Screening Committee for fresh consideration on a fuller examination of the relevant facts and the Central Government's position. en-us Mon, 07 Feb 2011 00:00:00 +0530 Thu, 09 Oct 2014 08:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166542 Cancellation of sales tax concession under the Haryana General Sales Tax Rules, 1975 was challenged on the basis that the unit was treated as not duly registered by the relevant cutoff date and therefore not a "unit in pipeline". The issue centred on the meaning of registration under rule 28C(o) and whether filing and acknowledgement of the industrial memorandum with the Secretariat of Industrial Assistance could satisfy the eligibility requirement. The impugned cancellation was set aside, and the matter was remanded to the Higher Level Screening Committee for fresh consideration on a fuller examination of the relevant facts and the Central Government's position. Case-Laws VAT and Sales Tax Mon, 07 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166542