STATE OF HARYANA Vs. SAMTEL INDIA LTD

JUDGEMENT

(1.) Delay condoned.

(2.) Leave granted.

(3.) A short point which arises for determination in this civil appeal is: whether the respondent herein was entitled to addition of Colour Monitors in eligibility certificate dated 23.2.1995 entitling it to sales tax exemption under rule 28A of Haryana General Sales Tax Rules, 1975 (for short, "1975 Rules") for the manufacture of monochrome monitors and black and white TV sets In other words, whether the respondent was entitled to claim addition of a new item (colour monitor) in the eligibility certificate given to it, which certificate was restricted to the manufacture of monochrome monitors and black and white TV sets.