2002 (9) TMI 821

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....ed unit under rule 28A of the Haryana General Sales Tax Rules, 1975. It has been issued an eligibility certificate certifying that it is entitled to exemption from sales tax to the tune of Rs. 420.66 lacs for the period from March 17, 1997 to March 16, 2004. The exemption certificate was issued on June 25, 2002 pertaining to the same period though it is renewed yearly. In the meantime, the petitio....

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....ule 28-A of the Rules was issued only on June 25, 2002, i.e., after the assessments for the years 1996-97 and 1997-98 had been made, therefore, the petitioner is liable to deposit the amount in terms of those assessment orders. 3.. We have heard counsel for the parties and are of the view that the stand of the respondents cannot be sustained. It is common case of the parties that the petitioner....