JUDGMENT

S.P. Bharucha, J.-The appellant was issued an eligibility certificate under the provisions of an exemption notification dated 9th February, 1977 issued in exercise of the power conferred by Section 10 of the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976. The said certificate granted to the appellant an exemption for raw materials required by it in the process of manufacture. 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, Gypsum, Pozzolanic Materials such as Coal Ash, Cal Slinder, Brick Bats & Calcine Clay, etc., all types of coal, Lubricants and gunny bags. Later, the certificate was amended to include consumable goods including spares and ancillaries......". (Emphasis supplied). The period of the exemption under the said certificate commenced on 21st October, 1982 and concluded on 20th October, 1987.

2. On 25th March, 1991, long after the period specified in the said certificate had expired, the appellant was issued a notice by the District Industries Centre of the first respondent. The notice was on the subject of "Review of the Entry Tax Exemption case." The notice recited that the said certificate had been granted to the appellant, and it stated :

"..... In these Certificates other items have been specified in addition to raw materials.

Therefore, the case of your unit is under consideration for review by the District Grant Committee. The next meeting of the District Grant Committee will be held on 15.4.1991 at 3 P.M. in the District Industries Centre. You can present your case in writing or by appearing in person."

Upon this notice an order was passed on 30th October, 1991. It stated : "The following items mentioned in Sr. No. 7 and 8 in the Entry Tax exemption certificate ... ... ... are deleted from the date of issue of the eligibility certificate." (Emphasis supplied). At serial No. 7 gunny bags were mentioned.

3. 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 High Court s judgment records that the contention of the appellant was that "the committee had no power or authority to review the certificate of eligibility once granted.....". There is no finding of the High Court on this contention but, on another contention, the High Court thought it appropriate to order that the matter be placed again before the authorities of the first respondent. Against the judgment and order of the High Court, the appellant is here by special leave.

4. It was contended on behalf of the appellant that had the High Court dealt with the aforesaid contention, 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. This judgment of the High Court is in K.P. Enterprises v. Divisional Deputy Commissioner of Sales Tax, Rajpur & Ors.1. The High Court there said :

"However, one thing is clear that the eligibility certificate for exemption from tax was given by the Committee on April 19, 1990 and the same has been withdrawn/revoked by order dated March 7, 1991 with effect from April 19, 1990. This cannot be permitted because it will amount to causing greater hardship to the assessee because the assessee has acted upon the eligibility certificate issued by the competent authority and on the basis of the appreciation of facts, the authority has now changed its opinion and wants to withdraw the certificate. If the authority wants to withdraw the eligibility certificate, then the effectivity of withdrawal shall be with effect from the date of order and it cannot be made retrospective. To this extent submission of learned counsel is correct that the order of withdrawal of eligibility certificate cannot be given retrospective effect and the petitioner is entitled for the relief to this extent."

The Special Le