1994 (5) TMI 251

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....he provisions of the M.P. General Sales Tax Act, 1958 as also under the Industries (Development and Regulation) Act. The petitioner obtained registration from Sales Tax Department (annexure P-1) and from the Industries Department (annexure P-2). Thereafter, the petitioner applied for grant of eligibility certificate in form III under the exemption scheme available to a new industrial undertaking. ....

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....direction against the respondent No. 1 that it had no authority to impose or recover sales/entry tax under the State/Central Act on the sales of goods exempted for the period from April 9, 1988 to April 8, 1993. Further direction is sought against the respondent No. 2 for amendment of the eligibility certificate by deletion of the entry in regard to the quantity. During the pendency of the petitio....

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....ner, has, therefore, claimed the aforesaid direction as well as consequential quashment of annexure P-6. Alternatively, the counsel for the petitioner urged that the petitioner be granted liberty to approach the revisional authority and District Industries Centre (DIC) for correction of the eligibility certificate. 4.. The Government Advocate submits that in view of the alternative remedy as note....

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.... therefore, dispose of this petition by refusing the reliefs as claimed, but by granting liberty to the petitioner to have recourse to appropriate remedy against the order of assessment as also against the eligibility certificate. The petitioner may, thus, approach the appropriate authority by May 16, 1994 and may elect to obtain interim orders from the authority. The authority is left free to con....