STATE OF HARYANA vs RUBBER RECLAIM CO.OF INDIA (P) LTD.&ANR

The Supreme Court addressed the validity of the cancellation of the Eligibility Certificate granted to M/s Polar Industries Ltd. under Section 13-B of the Haryana General Sales Tax Act, 1973. The Court held that the Assessing Authority's decision to cancel the certificate was justified due to the respondent's violation of Rule 28A(11)(a)(ii), which prohibits sales outside Haryana while availing tax exemptions. The Court upheld the High Court's ruling that the respondent was not entitled to the exemption due to non-compliance with the stipulated conditions.