2001 (9) TMI 1084

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....rd of the case I am of the considered view that the issue involved in this writ is covered in favour of petitioner by the decision of the Supreme Court rendered in the case of Birla Jute and Industries Ltd. v. State of M.P. reported in [2000] 119 STC 14 and also another decision of this Court main seat in the case of K.P. Enterprises v. Divisional Deputy Commissioner of Sales Tax, Raipur [1996] 10....

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....annexure P/4, the petitioner was granted eligibility certificate by the State Industries Development exempting the petitioner from payment of entry tax under the provisions of the M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (for short "the Entry Tax Act") on the goods specified in the said certificate for the period May 1, 1976 to April 30, 1981. It is not in dispute that on th....

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....no show cause was issued by the State before cancelling the certificate and hence the cancellation is bad in law. 7.. On June 9, 1994 (annexure P/8) the State then issued a show cause notice to the petitioner as to why the eligibility certificate granted to the petitioner on May 14, 1979 (annexure P/4) be not cancelled. The petitioner filed reply. By impugned order dated February 1, 1995 (annex....

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....ith the law laid down by the Supreme Court in Birla Jute case [2000] 119 STC 14 and in K.P. Enterprises case [1996] 102 STC 483 decided by this Court. In both these cases it was ruled if one reads their ratio that on the expiry of eligibility period, the State has no authority to cancel the certificate retrospectively. In the present case, the facts are almost identical to the one which were subje....