ORDER

This appeal, by special leave, is directed against the judgment and order dated 5th August 2002, passed by the High Court of Punjab & Haryana at Chandigarh in CWP No.18436 of 2001. By the impugned judgment, the High Court has dismissed the writ petition filed by the State of Haryana, the appellant herein, affirming the decision of the Commissioner and Secretary to the Government of Haryana, Industries Department, holding that `Monocrotophos (Technical)' and `Dichlorvos (Technical)', being manufactured by the respondent (hereinafter referred to as the "Dealer") are "chemicals" and not "pesticides" within the meaning of Entry 43 of the negative list as contained in Schedule III to the Haryana General Sales Tax Rules, 1975 (for short "the Rules").

2. The State of Haryana announced an industrial policy for the period 1st April 1988 to 31st March 1997, wherein incentive by way of sales tax exemption was to be given for the industries set up in backward areas of the State. During the year 1994-95, the Dealer set up an industrial unit at village Badgodam, District Panchkula, a backward area, for manufacturing, amongst others, `Monocrotophos (Technical)' and `Dichlorvos (Technical)'.