2002 (7) TMI 761

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..... production on December 12, 1994. It applied for the grant of eligibility certificate for deferment of payment of sales tax under rule 28-A of the Haryana General Sales Tax Rules, 1975. This claim of the petitioner was rejected by the lower level screening Committee on March 14, 1997. Feeling aggrieved by this order, an appeal was filed before the Higher Level Screening Committee which was accepte .....

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..... tioner failed to comply with this direction, the appeal was dismissed. Feeling aggrieved by this order, an appeal was filed before the Sales Tax Tribunal which, too, was dismissed on December 4, 1998 on the ground that the petitioner had failed to comply with the interim order passed by the Joint Excise and Taxation Commissioner inasmuch as it failed to deposit the instalments fixed by the departm .....

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..... he assessed amount. It is true that on the date when the appeals were dismissed the petitioner was not in possession of the eligibility and the entitlement certificates but those have been obtained by it subsequently and after these had been issued, the petitioner had become entitled to deferment of sales tax w.e.f. December 12, 1994 and taking note of the subsequent events, we set aside the order .....

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