Supreme Court of India
State of Haryana & Ors. v. Baldev Spinners Pvt. Ltd. & Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the above, the appeal is allowed, the judgment of the High Court is set aside and the challenge to the withdrawal of eligibility certificate is rejected.
Judgment, page 18
From the headnote
Haryana General Sales Tax Rules, 1975: r.28A(8)(a)(1) - Eligibility certificate - Withdrawal of, for non-production of NOC/CLU certificate - Held: Once an eligibility certificate is granted, it can only be withdrawn in the circumstances mentioned in clause (a) of sub-rule (8) - Non-production of NOCICLU certificate by itself not a ground for withdrawal as it is not one of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 agricultural land and that assessee did not possess or produce thf! NOC/CLU Certificate, was a concealment,
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