Exemption notification governing new industry benefits applied under the operative regime, and no additional relief was available.

The Madhya Pradesh HC noted that an exemption claim for a new industry had to be examined under the notification actually in force in 1986, not under the earlier 1981 notification chosen by the petitioner. The Court held that the petitioner could not demand exemption under a notification of its own selection, because the later notification dated 16.10.1986 governed the available benefits and the eligibility certificate had already been issued under that regime. It also observed that the exemption period had expired, so no further relief could be granted. The certificate was therefore treated as valid and the claim for additional exemption failed.

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Issues: Whether the petitioner was entitled to insist that its exemption claim be considered under the earlier 1981 notification instead of the notification then in force in 1986, and whether the exemption certificate was invalid for confining relief to sales tax and not purchase tax.

Analysis: The petitioner had been granted an eligibility certificate under the exemption notification that was operative at the relevant time. The Court held that there was no occasion or legal basis to test the claim under the older 1981 notification when the later notification dated 16.10.1986 governed new industries and had already conferred the available benefits. Mere mention of a different notification date by the petitioner did not create any right to demand exemption under a notification of its own choice. The Court also noted that the exemption period had already expired, making further relief untenable after the lapse of time.

Conclusion: The certificate was valid and the petitioner's claim for additional exemption failed.

Final Conclusion: The writ petition was rejected as the petitioner had already received the benefit available under the applicable exemption regime and no further relief could be granted.

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