State Of Haryana & Ors vs M/S. A.S. Fuels Pvt. Ltd. & Anr

The Supreme Court upheld the Punjab and Haryana High Court's ruling that the cancellation of the exemption certificate after its validity period did not invoke the provisions of clause (v) of sub Rule 10 of Rule 28(A) of the Haryana General Sales Tax Rules, 1975. The Court clarified that the Deputy Excise and Taxation Commissioner was not justified in demanding tax payment post-expiration of the exemption. The Court allowed the State to pursue withdrawal of the eligibility certificate under sub-rule (8) of Rule 28A if warranted by law.