Haryana General Sales Tax Rules 1975, Rule 28(c)(3)(o) - "Units" in
pipeline - Conditions are required to be fulfilled and where condition as regards start of production to be completed by 01.05.2002 - The mere fact that the petitioner may have gone into
commercial production on 30.03.2002 and made its first sale on 30.03.2002, would not confer any benefit on the petitioner as it does not fall within the definition of "units in pipeline".
Haryana General Sales Tax Rules 1975, Rule 28(c)(3)(o) -
Haryana General Sales Tax Act, 1973 (20 of 1973) S. 64(2A) - A perusal of the sub-section reveals that power to enact rules shall include power to enact them retrospectively from the date on
which policy for incentives to industry is announced by the State Government and for this purpose - A rule, notified to achieve objects of the policy granting incentives to industry, can be
notified retrospectively. (174) P.L.R.