M G STEEL INDIA Vs. STATE OF HARYANA

JUDGEMENT

(1.) This order will dispose of ten writ petitions 11343, 11442, 11524, 11527, 11531, 11568, 11966, 11967, 13058 and 15569 of 2002 in which common questions of law and fact arise. The short question which arises for our consideration in this bunch of writ petitions is whether the eligibility certificate issued under rule 28-A of the Haryana General Sales Tax Rules, 1975 for claiming exemption/deferment of sales tax could be withdrawn only on the ground of non production of the change of land use certificate issued from the Town ad Country Planning Department, Haryana. This issue stands squarely covered by a division Bench judgment of this Court in Baldev Spinners Private Ltd. , Panipat v. State of Haryana (Civil Writ Petition No. 9545 of 2001 decided on December 10, 2002 ([2003] 132 STC 594) ). For the reasons recorded in Baldev Spinner's casef, these writ petitions are allowed and the impugned orders cancelling the eligibility certificates only on the ground of non-production of the change of land use certificate quashed with no order as to costs. Writ petitions allowed. .