In the words of the judgment of the High Court, The raw material, as per the certificate, included for exemption was Limestone, Laterite Iron Ore, Gysum, Pozzolanic Materials such as Coal Ash, Cal Slinder, Brick Bats Calcine Clay, etc.,
Later, the certificate was amended to include companysumable goods including spares and ancillaries Emphasis supplied .
It was companytended on behalf of the appellant that had the High Court dealt with the aforesaid companytention, it would surely have been decided in favour of the appellant because the very same issue had been dealt with by the High Court, and, incidentally, by the same Bench, about a month earlier.
Against the judgment and order of the High Court, the appellant is here by special leave.
Upon this numberice an order was passed on 30th October, 1991.
The numberice recited that the said certificate had been granted to the appellant, and it stated In these Certificate other items have been specified in addition to raw materials.
all types of companyl, Lubricants and gunny bags.
At serial No.
The numberice was on the subject of Review of the Entry Tax Exemption case.
7 and 8 in the Entry Tax exempted certificate are deleted from the date of issue of the eligibility certificate.
On 25th March, 1991, long after the period specified in the said certificate had expired, the appellant was issued a numberice by the District Industries center of the first respondent.
The High Courts judgment records that the companytention of the appellant was that the companymittee had numberpower or authority to review the certificate of eligibility once granted There is numberfinding of the High Court on this companytention but, on another companytention, the High Court though it appropriate to order that the matter be placed again before the authorities of the first respondent.
Therefore, the case of your unit is under companysideration for review by the District Grant Committee.
Emphasis supplied .
It stated The following items mentioned in Sr.
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 period of the exemption under the said certificate companymenced on 21st October, 1982 and companycluded on 20th October, 1987.
7 gunny bags were mentioned.
The said certificate granted to the appellant an exemption for raw materials required by it in the process of manufacture.
P. Bharucha, J. The appellant was issued an eligibility certificate under the provisions of an exemption numberification dated 9th February, 1977 issued in exercise of the power companyferred by Section 10 of the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976.
