State Of Haryana & Ors vs Rubber Reclaim Co.Of India (P) ...

The Supreme Court upheld the provisions of Section 13-B of the Haryana General Sales Tax Act, 1973, and Rule 28-A, affirming the Assessing Authority's decision to cancel the respondent company's Eligibility Certificate due to violations of the conditions stipulated therein. The Court clarified that the exemption is contingent upon compliance with the specified conditions, including restrictions on inter-State sales. The Court dismissed the writ petition challenging the assessment order, reinforcing the legal principle that tax exemptions are conditional and subject to strict adherence to the rules governing them.