9911796707
TMI Blog2002 (4) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner in the matter of grant of eligibility certificate under the Haryana General 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 secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 (annexure P.12), its request for grant of eligibility certificate was again rejected 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Committee, Kaithal, dated July 4, 2001 clearly indicates that the appellant 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 clearl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s relevant to clarify that agricultural zone and agricultural land are not synonymous 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 agr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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