- (1.) Leave granted. These appeals are directed against the judgment and order passed by the High Court of Madhya Pradesh in Writ Petition No. 865/2008 dated 12-10-2009 and also the Review Petition No. 14/2010 dated 3-2-2010.
(2.) Facts in nutshell are, the Appellant is manufacturer of different plastic products such as L.D. Polyethylene black sheathing compound, black polyethylene tape, colour identification tape, polyester tape, polypropylene tape, nylon insulating & sheathing compound, high density polyethylene black sheathing compound, polyethylene coated steel tape, polyethylene aluminium laminates and polyester laminated free edge tape used in the manufacture of telephone cables in the notified Thrust Sector at Industrial area Mulanpur District Bhind.
(3.) The State Government has issued a Notification bearing No. A-3-24-94-ST-V (108) dated 6-10-1994 granting exemption from payment of Sales tax to new industrial units in Madhya Pradesh. The only clause in the said notification which is relevant for the purpose of these appeals is Clause 5 of the notification and the same reads as under: 5. If a dealer availing of the facility of exemption from payment of tax under this notification in respect of a new industrial unit established by him undertakes modernization or diversification in such industrial unit during the period of its eligibility, the dealer shall be eligible to avail of the aforesaid facility in respect of the additional principal products, by-products and waste products as also the additional raw-material consumed or used or incidental goods used in manufacture and the packing material used in the packing of such products after such modernisation or diversification for the unexpired period of eligibility.;