1987 (9) TMI 402

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..... lectrical stampings at Bhopal and is a dealer registered under the M.P. General Sales Tax Act (hereinafter referred to as the Act). It made an application for grant of an eligibility certificate in order to claim exemption from payment of sales tax. This application was dismissed by respondent No. 1 by his order dated 1st November, 1985 on the ground that it had been made beyond the period prescri .....

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..... d any order on the representation made by the petitioner as aforesaid. The case of the petitioner further is that even before passing the impugned order dated 1st November, 1985, the petitioner was not given any opportunity to explain as to whether the application made by it for grant of eligibility certificate was or was not within time. 4.. In view of the aforesaid circumstances, we are of the .....

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