TaxTMI 
TaxTMI 
2000 (8) TMI 1074
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.... sales tax exemption. 2. The facts of the case lie in a narrow compass. The application dated December 22, 1994 submitted by the petitioner in form S.T.-70 prescribed under rule 28A(5) of the Haryana General Sales Tax Rules, 1975 (for short, "the Rules") for grant of eligibility certificate for tax exemption for a period of 7 years from October 6, 1994 to October 5, 2001 was considered in the meeting of the HLSC held on November 11, 1997, but instead of granting certificate for exemption, the committee directed the issuance of eligibility certificate for deferment of the payment of tax and on the basis of that decision, certificate, annexure P3, was issued by the Additional Director of Industries, Haryana. On receipt of the certif....
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.... the unit. 4.. The petitioner has challenged the eligibility certificate, annexure P3 mainly on the ground that the HLSC did not have the authority to change the option exercised by it for exemption. In the writ petition, it has been averred that the application filed on behalf of the petitioner was for exemption and not for deferment and, therefore, the HLSC could not have granted certificate for deferment. 5.. In the written statement filed on behalf of the respondents, it has been averred that the petitioner has applied for sales tax exemption in lieu of fixed capital investment of Rs. 163 lacs, but on the basis of the revised option given by its Advocate-Shri Y.P.S. Rana before the HLSC, the eligibility certificate was issued for ....
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....able to be ignored. He submitted that the bona fides of the stand taken by the petitioner is established from the fact that immediately after receipt of the eligibility certificate, its Director had made representation dated February 14, 1998 and invited the attention of the HLSC to the discrepancy in the eligibility certificate. Learned counsel further submitted that the failure of the HLSC to decide the representation dated February 14, 1998 for more than one year and non-consideration of the affidavit of Shri Y.P.S. Rana, Advocate in which he unequivocally stated that he had never agreed to take sales tax deferment in place of exemption and had not given the revised option should be treated as sufficient to vitiate the decision of the HL....
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.... avail benefit of tax exemption or deferment. Option once exercised shall be final except that it can be changed once from exemption to deferment for the remaining period and balanced quantum of benefit." 8.. An analysis of the above quoted rule shows that the person who applies for grant of eligibility certificate has to indicate his option either to avail the benefit of tax exemption or tax deferment and the option once exercised is final unless one seeks to change it from exemption to deferment for the remaining period and balance quantum of benefit. The object of granting permission to change the option once from exemption to deferment for the remaining period and balance quantum of benefit appears to be to give an opportunity to an ....