State Of Haryana & Ors vs M/S. Baldev Spinners Pvt. Ltd. & Ors

The Supreme Court addressed the validity of the withdrawal of the Eligibility Certificate under Rule 28A of the Haryana General Sales Tax Rules, 1975, as per Sections 13B and 25A of the Haryana Sales Tax Act, 1973. The Court held that the state government has the authority to withdraw the certificate if it is deemed necessary for industrial development, establishing that such withdrawal is within the legislative framework. The Court upheld the state's decision, affirming the legality of the withdrawal process outlined in the Rules.