Judgment

Dr. Arijit Pasayat, J. —

1.Leave granted in SLP (C) No. 26523 of 2004.

2.Challenge in these appeals is to the Order of a Division Bench of the Punjab and Haryana High Court holding that the cancellation of exemption certificate after its validity period was over on 30.6.1997 did not attract the provisions of clause (v) of sub Rule 10 of Rule 28 (A) of the Haryana General Sales Tax Rules, 1975 (hereinafter referred to as the ‘Rules’). According to the High Court, it was clearly not a case of cancellation of exemption certificate because it was done after expiry of the period. In that view of the matter, it was held that the Deputy Excise and Taxation Commissioner (in short the ‘DETC’) was not justified in directing the respondent to deposit an amount of Rs.40,45,324/- in respect of the exemption availed of by it for the period up to 30th June, 1997. The High Court did not think it necessary to examine whether sub rule 10(v) of Rule 28(A) in so far as it empowers the department to withdraw the tax exemption certificate was valid or not. However, liberty was granted to the present appellants, if there was a case for withdrawal of the eligibility certificate under sub-rule (8) of