9911796707
TMI Blog1994 (5) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... ndustries (Development and Regulation) Act. The petitioner obtained registration from Sales Tax Department (annexure P-1) and from the Industries Department (annexure P-2). Thereafter, the petitioner applied for grant of eligibility certificate in form III under the exemption scheme available to a new industrial undertaking. The petitioner, thus, obtained the eligibility certificate (annexure P-3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or recover sales/entry tax under the State/Central Act on the sales of goods exempted for the period from April 9, 1988 to April 8, 1993. Further direction is sought against the respondent No. 2 for amendment of the eligibility certificate by deletion of the entry in regard to the quantity. During the pendency of the petition, the respondent No. 1 (Assistant Sales Tax Commissioner, Ujjain) passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ential quashment of annexure P-6. Alternatively, the counsel for the petitioner urged that the petitioner be granted liberty to approach the revisional authority and District Industries Centre (DIC) for correction of the eligibility certificate. 4.. The Government Advocate submits that in view of the alternative remedy as noted above, this petition was not maintainable. The other opposition is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aimed, but by granting liberty to the petitioner to have recourse to appropriate remedy against the order of assessment as also against the eligibility certificate. The petitioner may, thus, approach the appropriate authority by May 16, 1994 and may elect to obtain interim orders from the authority. The authority is left free to consider the prayer and pass orders on its own discretion, without fe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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