9911796707
TMI Blog2000 (11) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... by which the petitioner's prayer for grant of exemption/deferment certificate has been rejected. 2.. The facts of the case lie in a narrow compass. The petitioner set-up a new industrial unit at village Kamimajara, Raipur Road, Yamuna Nagar, by spending over rupees one crore. After completing the necessary formalities, it submitted an application dated May 13, 1999 to the General Manager, Distri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... change of land use certificate. HLSC in its meeting held on dated July 1, 1999 have rejected number of appeals/applications for the grant of sales tax exemption to the industrial units which have not obtained the CLU from Department of Town and Country Planning. In the light of above, the committee decided to reject the application of the unit for the grant of sales tax exemption." 3.. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the High Court. It has challenged the appellate order on an additional ground that the HLSC has gravely erred by invoking rule 28-B(3)(f)(vi) of Haryana General Sales Tax Rules, 1975 (hereinafter referred as "the Rules") because the said Rule was not in existence on the date of submission of the application and the State Government does not have the power to make rules with retrospective effect. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quashed the decision taken by the HLSC in its meeting held on July 1, 1999 and directed fresh adjudication of the appeals filed by the petitioners in the context of their plea of discrimination. In view of that decision, the rejection of the petitioner's application by the LLSC on the ground of rejection of similar appeals/applications by the HLSC cannot be sustained. 8.. The order passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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