PANKAJ C PATEL AND COMPANY Vs. GENERAL MANAGER DISTRICT INDUSTRIES CENTRE-CUM-MEMBER SECRETARY STATE LEVEL

JUDGEMENT

(1.) BY this writ petition under Article 226/227 of Constitution of India, the petitioner is seeking a writ of certiorari and also writ of mandamus for grant of eligibility certificate for exemption from payment of sales tax under the State and Central Sales Tax Act for the period of seven years from the date of commencement of commercial production dated April 30, 1988 as prescribed in the notification dated October 16, 1986.

(2.) IN short, the facts of the case are that the petitioner is a partnership firm carrying on business of manufacture and sale of stone metal (gitti) manufactured from stone boulders. The petitioner holds stone quarries on lease for extracting stone boulders which are crushed into the crusher to manufacture "gitti" which are used for various purposes in building constructions.

(3.) THE case of the petitioner is that the petitioner has set up a new industrial unit of Pipaldehla, Deorari, District Jhabua, for the manufacture of stone metal and has installed a crusher. The said unit is located in the backward district of Jhabua which is covered under category C of part II of annexure I to the Notification No. A-3-11-86 (74) ST-V dated October 16, 1986 issued under Section 12 of the M. P. General Sales Tax Act. The petitioner made an application on September 18, 1987 in the prescribed form before the General Manager, District Industries Centre, Jhabua, for grant of provisional registration of the new industrial unit, and by order dated September 21, 1987, provisional registration was granted. The petitioner also made an application on September 26, 1987 before the Sales Tax Officer, Jhabua, for grant of provisional certificate of registration under the Madhya Pradesh General Sales Tax Act and an application was made on the same date for the grant of a permanent certificate of registration under the Central Sales Tax Act, 1956, and thereafter a provisional registration certificate under the M. P. General Sales Tax Act and a permanent registration certificate under the Central Sales Tax Act was granted.