Sales tax exemption depends on the registration certificate covering the goods claimed, not on later eligibility declarations.

Sales tax exemption under S.R.O. No. 968/80 was confined to new small-scale industrial units registered on or after 1 April 1979, and the registration certificate had to cover the goods for which exemption was claimed. A District Industries Centre proceeding could confirm eligibility, but it could not enlarge the scope of the registration certificate. Because the assessee's certificate did not include plain envelopes, craft envelopes, or calico mounted colour papers, the exemption was correctly denied for those items.

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Issues: Whether the assessee was entitled to exemption under S.R.O. No. 968/80 on the turnover of plain envelopes, craft envelopes, and calico mounted colour papers.

Analysis: The exemption under S.R.O. No. 968/80 was available only to new industrial units under the small-scale industries that were set up on or after 1 April 1979 and registered with the Department of Industries and Commerce as small-scale industrial units. The proceedings of the General Manager, District Industries Centre, were relevant only to establish eligibility, but the essential requirement remained that the registration certificate itself had to cover the goods in question. The assessee's registration certificate did not include manufacture of plain envelopes, craft envelopes, or calico mounted colour papers, and the later proceedings mentioning "other printed items" could not enlarge the scope of the certificate for the purpose of the exemption.

Conclusion: The assessee was not entitled to the exemption for those items, and the denial of exemption was correct.

Ratio Decidendi: A sales tax exemption available to registered small-scale industrial units cannot be claimed for goods not covered by the registration certificate, and a subsequent eligibility declaration cannot enlarge the scope of the certificate for that purpose.

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