STATE OF HARYANA vs M/S. A.S. FUELS PVT. LTD.

The Supreme Court held that the cancellation of the exemption certificate after its validity period did not violate Clause (v) of Sub Rule 10 of Rule 28(A) of the Haryana General Sales Tax Rules, 1975. The Court affirmed the High Court's decision that the Deputy Excise and Taxation Commissioner was not justified in demanding tax payment post-expiry of the exemption. The Court granted liberty to the appellants to pursue withdrawal of the eligibility certificate under Sub Rule (8) of Rule 28A if warranted by law.