- (1.) The appellant was issued an eligibility certificate under the provisions of an exemption notification dated 9th February, 1977 issued in exercise of the power conferred by S. 10 of the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976. The said certificate granted to the appellant an exemption for raw materials required by it in the process of manufacture. In the words of the judgment of the High Court, "The raw material, as per the certificate, included for exemption was Limestone, Laterite and Iron Ore, Gypsum Pozzolanic Materials such as Coal Ash, Cal Slinder, Brick Bats and Calcine Clay, etc. all types of coal, Lubricants and gunny bags. Later, the certificate was amended to include consumable goods including spares and ancillaries.....". (Emphasis supplied). The period of the exemption under the said certificate commenced on 21st October, 1982 and concluded on 20th October, 1987.
(2.) On 25th March, 1991, long after the period specified in the said certificate had expired, the appellant was issued a notice by the District Industries Centre of the first respondent. The notice was on the subject of "Review of the Entry Tax Exemption case." The notice recited that the said certificate had been granted to the appellant, and it stated : "......In these Certificates other items have been specified in addition to raw materials. Therefore, the case of your unit is under consideration for review by the District Grant Committee. The next meeting of the District Grant Committee will be held on 15-4-1991 at 3 p.m. in the District Industries Centre. You can present your case in writing or by appearing in person." Upon this notice an order was passed on 30th October, 1991. It stated : "The following items mentioned in Sr. Nos. 7 and 8 in the Entry Tax Exemption Certificate....... are deleted from the date of issue of the eligibility certificate." (Emphasis supplied). At serial No. 7 gunny bags were mentioned.
(3.) The said order dated 30th October, 1991 was impugned by the appellant in a writ petition filed in the High Court of Madhya Pradesh. The High Court's judgment records that the contention of the appellant was that "the Committee had no power or authority to review the certificate of eligibility once granted........' There is no finding of the High Court on this contention but, on another contention, the High Court thought it appropriate to order that the matter be placed again before the authorities of the first respondent. Against the judgment and order of the High Court, the appellant is here by special leave.;