ORDER

1. Delay condoned. Leave granted.

2. A short point which arises for determination in this civil appeal is: whether the respondent herein was entitled to addition of colour monitors in eligibility certificate dated 23-2-1995 entitling it to sales tax exemption under Rule 2S-A of the Haryana General Sales Tax Rules, 1975 (for short "the 1975 Rules") for the manufacture of monochrome monitors and black and white TV sets? In other words, whether the respondent was entitled to claim addition of a new item (colour monitor) in the eligibility certificate given-to it, which certificate was restricted to the manufacture of monochrome monitors and black and white TV sets?

3. On 23-2-1995, the respondent was granted "eligibility certificate" entitling it to avail of sales tax exemption under Rule 28-A of the 1975 Rules to the extent of Rs.276.95 lakhs for a period of 7 years commencing from 23-2-1995 to 22-2-2002 for the manufacture of monochrome monitors and black and white TV sets alone. In other words, the said eligibility certificate did not cover colour monitors. At that time, the capital investment of the company was Rs. 55.391akhs.

4. On 13-3-1996, the respondent submitted an applica