JUDGMENT

R.C. Lahoti, J.-In exercise of the powers conferred by sub-section (5) of Section 8 of the Central Sales Tax Act, 1956, the Government of Madhya Pradesh issued a notification No.F.No. A3-41-81(31) -ST-V Dated the 29th June, 1982 allowing exemption from payment of tax to certain dealers subject to satisfying the requirements of the notification. The relevant part of the notification reads as under :-

NOTIFICATION

F.No.A3-41-81(31)-ST-V Dated the 29th June, 1982.

Whereas, the State Government is satisfied that it is necessary so to do in the public interest;

Now, therefore, in exercise of the powers conferred by sub-section (5) of Section 8 of the Central Sales Tax Act, 1956 (No.74 of 1956), the State Government hereby directs that no tax under the said Act shall be payable with effect from the 1st July, 1982, by the dealers specified in column (1) of the Schedule below, who have set up industry in any of the districts of Madhya Pradesh specified in the annexure to this notification (..........) in respect of sales in the course of inter-state trade or commerce of goods produced/ manufactured by them, for the period specified in column (2), subject to the re