Section 69(5) in Haryana Value Added Tax Rules, 2003
(5)Where an industrial unit, availing the benefit of exemption from payment of tax or the benefit of capital subsidy under the existing rules fails to make an application in Form VAT-A5 in the manner and within the time prescribed under sub-rule (1) the exemption certificate or the entitlement certificate, as the case may be, shall cease to be operative and such industrial unit, from the appointed day, shall not be entitled to avail the exemption from payment of tax or the benefit of capital subsidy, as the case may be.
