9911796707
TMI Blog2002 (4) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jected on the ground of non-production of CLU certificate. 4.. Shri D.D. Verma assailed the decision of the HLSC mainly on the ground that the reason assigned for rejecting the petitioner's prayer for issuance of eligibility certificate is legally untenable. Learned counsel argued that the land on which the petitioner has set up the industry falls within the municipal limits and, therefore, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unit falls within the additional limit of Municipal Committee. This additional limit was extended on December 31, 1997 by way of notification dated March 19, 1996. On that date this area falls in the limit of Controlled Area and additional limit of Municipal Committee has been extended on December 31, 1997 which is clearly shown by the letter of executive officer of Municipal Committee. It has al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ynonymous and a land falling in industrial zone would continue to be agricultural land and CLU would still be required under the Punjab Scheduled Roads and Controlled Areas Act, 1963. In the present case the unit is situated outside original municipal limits and within controlled area. The nature of land, therefore, is agricultural and permission in form of CLU for changing the use to non-agricult ..... X X X X Extracts X X X X X X X X Extracts X X X X
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