TaxTMI 
TaxTMI 
2000 (2) TMI 809
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....1996. Feeling aggrieved by the action of the Lower Level Screening Committee, the petitioner filed an appeal before the Higher Level Screening Committee and the same was dismissed on July 1, 1999. The communication dated June 30, 1997 and the decision of the Lower Level Screening Committee withdrawing the eligibility certificate have been challenged on two grounds: (i) that the petitioner was not issued any show cause notice against the proposed action of withdrawal nor was it afforded any opportunity of hearing before the impugned decision was taken; and (ii) that the eligibility certificate has been withdrawn on the ground that the petitioner had been granted the said certificate without its obtaining change of land use permission from th....
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....neral Sales Tax Rules, 1975 subject to the conditions mentioned in that rule. The grounds on which such a certificate can be withdrawn or cancelled have also been specified in sub-rules (8) and (9) of rule 28A of the aforesaid Rules. Sub-rule (8) of rule 28A, with which we are concerned in the present case, is reproduced hereunder for facility of reference: "(8)(a) The eligibility certificate granted to an industrial unit shall be liable to be withdrawn at any time during its currency from the date of its grant by the appropriate screening committee, in the following circumstances: (i) if it is discovered that it has been obtained by fraud, deceit, misrepresentation, mis-statement or concealment of material fact; (ii) discontinuance of i....