- (1.) The petitioner is a private limited company registered under the Haryana General Sales Tax Act. The petitioner company set up an industrial unit in the State of Haryana for the purpose of manufacturing coal tar and smokeless coal. In accordance with the provisions of Section 13B of the Haryana General Sales Tax Act (hereinafter as the Act) read with Section 28-A of the Haryana General Sales Tax Rules, 1975 (hereinafter as the Rules), the petitioner company was granted a certificate of eligibility for availing of exemption from sales tax on 5.6.1995 for a period of nine years with effect from 31.12.1994 to 12.12.2003. The industrial unit was run by the petitioner company for some time and the company also availed of sales tax exemption till 1996. However, the petitioner company stopped its operations of the units in January, 1997. As per the averments made by the company in the writ petition, it was forced to shut down its operations because of no allocation of coal by the State Government and the request of the petitioner for allocation of coal did not meet any response from the State Government. The Deputy Excise and Taxation Commissioner, Rohtak (for short "the DETC") cancelled the exemption certificate granted to the petitioner- company and raised a demand of Rs.40,45,324/-in addition to interest against the exemption already availed by the petitioner company. The petitioner challenged the action of the Deputy Excise and Taxation Commissioner by filing Civil Writ Petition No.19870 of 1998. The said writ petition was disposed of vide judgment dated 4.7.2000.
(2.) While disposing of the writ petition, the demand of Rs.40,45,324/-raised by the respondent was held to be illegal for the reasons given in the judgment. However, this Court permitted the respondents to proceed in accordance with law,if they want to withdraw the eligibility certificate from the petitioner-company.
(3.) The respondents filed Special Leave Petition in the Hon'ble Supreme Court of India against the said judgment dated 4.7.2000, which is pending now as Civil Appeal No.5386 of 2000.;