ORDER

1. Leave granted.

2. Civil Writ Petition No. 12075 of 2007 was a Writ Petition filed under Article 226 of the Constitution by M/s Johnson Matthey India Private Limited (respondent herein). In the Writ Petition the prayer was to quash Order dated 7.6.2007 passed by the Director of Industries and Commerce, Haryana, communicating the decision of Higher Level Screening Committee (for brevity, `the Screening Committee') constituted under Rule 28C(o) of Haryana General Sales Tax Rules, 1975. It may be stated that the said Screening Committee had withdrawn the benefit of sales tax concession of Rs. 885.15 lacs, granted in favour of respondent No. 1 herein, pursuant to the decision of the Screening Committee earlier taken on 6th December, 2004 in its 89th meeting. The prayer in the Writ Petition was to maintain the said earlier decision dated 6th December, 2004 in favour of respondent No. 1 which, as stated above, stood subsequently rescinded by the impugned order dated 7 th June, 2007.

3. The narrow controversy which arises in this civil appeal is whether the Unit stood registered with the Department of Industries in terms of Rule 28C(o) in Chapter 4C of Haryana General Sales Tax Rule,