Supreme Court · 2009 INSC 255 · Decided 25 February 2009
State of Haryana & ORS. v. Baldev Spinners PVT. LTD. & ORS.
- Court
- Supreme Court of India
- Citation
- 2009 INSC 255 · [2009] 2 S.C.R. 1156
- Case number
- CIVIL APPEAL No. 1973/2006
- Decided
- 25 February 2009
- Bench
- R.V. RAVEENDRAN, P. SATHASIVAM (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Haryana General Sales Tax Rules, 1975: r.28A(8)(a)(1) - Eligibility certificate - Withdrawal of, for non-production of C NOC/CLU certificate - Held: Once an eligibility certificate is granted, it can only be withdrawn in the circumstances mentioned in clause (a) of sub-rule (8) - Non-production by itself not a ground for withdrawal as it is not one of the grounds/circumstances mentioned in the said clause - However, omission tq disclose that the land was an D agricultural land and that assessee did not possess or produce thf! NOC/CLU Certificate, was a concealment, misstatement and
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