No tax concession to assessee as it had initiated the project after cutoff date declared by Haryana

CST & VAT : Where State of Haryana issued an advertisement on 30-6-2000 that exemption from tax would be granted to 'units in pipeline' as on 30-4-2000 and thereupon assessee set up a unit in pipe line and filed an application under rule 28C on 26-7-2002 for grant of tax concession, since all formalities relating to setting up of unit were set into motion after cut off date of 30-4-2002, assessee could not be treated as a 'unit in pipeline' as on 30-4-2000