1988 (10) TMI 263

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....6526 and 6527 of 1988 which are being disposed of by a common order. Under the provisions of rule 17A of the Haryana General Sales Tax Rules, 1975, payment of tax payable by industrial units can be deferred provided they are eligible for such a concession. Rule 17B defines what is an eligible industrial unit. For the purposes of these cases the eligible industrial unit means a new industrial un....

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....988, rejected the claim of the petitioners and the District Industries Centre in turn communicated the result to the petitioners.   Initially reasons for rejection were not available to the petitioners. When they approached this Court we asked them to supply us the reasoning of the State Level Committee. That was neither supplied to the petitioners nor was the report shown. It is in these ....

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....o conditions, the petitioners would be eligible to get eligibility certificates. Secondly, we are satisfied that for such an important function the State Level Committee should not remain unadvised by not affording the applicants an opportunity of being heard while their cases are being judged. The committee making decisions in their chambers, unassisted and without obtaining explanations from the....