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    <title>2014 (11) TMI 879 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court allowed the petition, quashing the orders rejecting exemption certificates for two units. It held that the Excise and Taxation Department could not question eligibility certificates issued by the Department of Industries. Each of the petitioner&#039;s three units was entitled to independent exemption limits under the 1989 Policy and 1991 Rules. The judgment emphasized that the State&#039;s restrictive interpretation was unjustified, and the petitioner was granted relief to obtain separate exemption certificates for all units.</description>
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    <pubDate>Thu, 12 Jan 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=253562</link>
      <description>The court allowed the petition, quashing the orders rejecting exemption certificates for two units. It held that the Excise and Taxation Department could not question eligibility certificates issued by the Department of Industries. Each of the petitioner&#039;s three units was entitled to independent exemption limits under the 1989 Policy and 1991 Rules. The judgment emphasized that the State&#039;s restrictive interpretation was unjustified, and the petitioner was granted relief to obtain separate exemption certificates for all units.</description>
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      <pubDate>Thu, 12 Jan 2012 00:00:00 +0530</pubDate>
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