STATE OF HARYANA Vs. BALDEV SPINNERS PVT LTD

JUDGEMENT

(1.) These appeals by special leave by the State of Haryana raise the common question about the validity of withdrawal of the Eligibility Certificate issued under Rule 28A of the Haryana General Sales Tax Rules 1975 (Rules for short).

(2.) We may first refer to the relevant legal provisions. Sections 13B and 25A of the Haryana Sales Tax Act, 1973 (for short the Act ) enabled the state government, if satisfied that it is necessary and expedient so to do in the interest of industrial development of the state, to exempt from payment of tax, or defer the payment of tax, by such class of industries, for such period, subject to such conditions as may be prescribed. Chapter IV-A of the Rules consisting of Rule 28A dealt with class of industries, period and other conditions for exemption/deferment from payment of tax. The definitions of eligibility certificate, exemption certificate and entitlement certificate in Clauses (j), (k) and (l) of Sub-rule (2) of Rule 28A are extracted below:

(3.) The first respondent (for short respondent ), a small scale industry, was registered as a dealer under the Act. The respondent made an application dated 14.11.1995 to the General Manager, District Industries Centre, Panipat in the prescribed form (ST-70) for grant of an eligibility certificate and enclosed therewith the following annexures: