KHURANIA AGRO INDIA Vs. STATE OF HARYANA

JUDGEMENT

(1.) This is the second round of litigation by the petitioner in the matter of grant of eligibility certificate under the Haryana General Sales Tax Act, 1973 (for short, "the Act") read with Haryana General Sales Tax Rules, 1975 (for short, "the Rules").

(2.) The petitioner is the sole proprietorship concern set up for manufacture and sale of rice. In 1996, it applied for issuance of eligibility certificate for availing tax exemption in terms of Section 13-B of the Act read with Rule 28-A(5) of the Rules. The Lower Level Screening Committee (for short, "LLSC") rejected the petitioner's application on the ground of non-production of change of land use certificate (for short, "CLU certificate"). The appeal filed by it was dismissed by the Higher Level Screening Committee (for short, "HLSC"). The decisions of the LLSC and HLSC were set aside by this Court in C.W.P. No. 2894 of 2000 (Khurania Agro India Pvt. Ltd. v. State of Haryana) and a direction was given to the HLSC to pass fresh order after hearing the representative of the petitioner.

(3.) In compliance of the court's order, the petitioner's case was considered by the HLSC in its 75th meeting held on August 23, 2001 and September 6, 2001 and by a detailed order dated January 25, 2002 (annexure P. 12), its request for grant of eligibility certificate was again rejected on the ground of non-production of CLU certificate.