TaxTMI 
TaxTMI 
2000 (11) TMI 1189
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....(in short, "the LLSC") and Higher Level Screening Committee (in short, "the HLSC") by which the petitioner's prayer for grant of exemption/deferment certificate has been rejected. 2.. The facts of the case lie in a narrow compass. The petitioner set-up a new industrial unit at village Kamimajara, Raipur Road, Yamuna Nagar, by spending over rupees one crore. After completing the necessary formalit....
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....that despite of various opportunities afforded the unit, it has failed to produce change of land use certificate. HLSC in its meeting held on dated July 1, 1999 have rejected number of appeals/applications for the grant of sales tax exemption to the industrial units which have not obtained the CLU from Department of Town and Country Planning. In the light of above, the committee decided to reject ....
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....und of non-production of change of land use certificate has been set aside by the High Court. It has challenged the appellate order on an additional ground that the HLSC has gravely erred by invoking rule 28-B(3)(f)(vi) of Haryana General Sales Tax Rules, 1975 (hereinafter referred as "the Rules") because the said Rule was not in existence on the date of submission of the application and the State....
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....ryana (C.W.P. No. 9005 of 2000 decided on August 21, 2000)* this Court had quashed the decision taken by the HLSC in its meeting held on July 1, 1999 and directed fresh adjudication of the appeals filed by the petitioners in the context of their plea of discrimination. In view of that decision, the rejection of the petitioner's application by the LLSC on the ground of rejection of similar appeals/....