STATE OF HARYANA vs M/S. BALDEV SPINNERS PVT. LTD. .

The Supreme Court addressed the validity of the withdrawal of the Eligibility Certificate under Rule 28A of the Haryana General Sales Tax Rules, 1975. It held that the state government has the authority under Sections 13B and 25A of the Haryana Sales Tax Act, 1973 to exempt or defer tax payments for certain industries, provided the conditions are met. The Court concluded that the withdrawal of the certificate was valid as per the prescribed rules and did not violate any statutory provisions.