JUDGMENT

Dipak Misra, J.

1. Calling in question the legal acceptability and propriety of the judgment and order dated 08.05.2003 passed by the High Court of Punjab and Haryana at Chandigarh in C.W.P. No. 16336 of 2002 whereby the Division Bench has quashed the order dated 26.9.2002 passed by the Sales Tax Tribunal, Haryana which had affirmed the orders passed by the appellate authority, namely, Joint Excise and Taxation and that of the Deputy Excise and Taxation Commissioner (Gurgaon), the original authority who had, upon initiation of a proceeding under Rule 28 (11) (b) of the Haryana General Sales Tax Rules, 1975 (for short "the Rules"), come to hold that the respondent-assessee herein had violated the provisions of Rule 28A (11) (a) (i) as it had failed to maintain, without convincing reasons, the requisite production and was, therefore, liable to make full payment of tax exemption benefit availed by it during the concessional period, i.e., 13.12.1991 to 12.12.1998 of sale of Electronic Push Button Telephones (EPBT), the present appeal, by special leave, has been preferred by the Sta