1987 (11) TMI 346

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....s tax in view of the notification dated 23rd October, 1981 issued under section 12 of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act"). 3.. The case of the petitioners is that they were registered as smallscale industrial units for carrying out the business of blending tea and since they fulfilled the requirement of the notification dated 23rd October, 1981, they were entitled to exemption from sales tax subject of course to production of eligibility certificates as contemplated by the said notification, from the Industries Department. According to them it is for this purpose that they applied for grant of eligibility certificates, but they have erroneously been denied the grant of eligibility certificates on t....

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....learned counsel for the petitioners that the aforesaid orders dismissing the applications made by the petitioners for grant of eligibility certificates, are liable to be quashed and a direction deserves to be issued to the General Manager, District Industries Centre concerned, to grant eligibility certificates to the petitioners in view of the decision of a Division Bench of this Court at the Indore Bench, in M.P. No. 864 of 1986 (Badrinarayan v. State of Madhya Pradesh [1988] 70 STC 12) dated 28th April, 1987. 6.. Having heard learned counsel for the parties, we are of the opinion that there is substance in the submission made by the learned counsel for the petitioners. In this connection, it may be pointed out that there is no dispute ....

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....of tea. 8.. It is thus apparent that the executive instructions did not debar the petitioners of these writ petitions from obtaining an eligibility certificate with regard to their blending of tea industrial units. No notification except a notification dated 16th October, 1986, has been brought to our notice which may fall within the category of such other industries as may be notified by the Government from time to time" occurring at S.No. 9 of para 5(b) of the executive instructions aforesaid whereby it may have been notified that an industrial unit of blending of tea would not be entitled to the grant of eligibility certificate. 9.. As regards the notification dated 16th October, 1986, it may be pointed out that the said notificati....