Hrishikesh Roy, J.

1. Heard Dr. A.K. Saraf, learned Senior Counsel appearing for the petitioner assisted by A. Goyal. Also heard Mr. R. Dubey, learned Counsel for the respondents.

2. The petitioner has approached this Court challenging the decision dated April 9, 2004 of the District Level Committee, whereby it has been held that the petitioner unit, in respect of the process of filtration of raw mustard oil to make mustard oil, is not entitled to the benefit of sales tax exemption notified through notification dated September 20, 1997 issued by the Government of Assam in exercise of powers under Section 9(4) of the Assam General Sales Tax Act, 1993 (herein after referred to as, "the Act"). Consequent correction of the eligibility certificate granted to the petitioner as well as the assessment of tax against the petitioner vide order dated July 9, 2004 passed by the Superintendent of Taxes, Goalpara have also been challenged in the instant writ petition.

3. Dr. A.K. Saraf, the learned Senior Counsel has submitted that the petitioner unit was set up in order to obtain the benefit of sales tax exemption granted by the notification dated September 20, 1997. After the unit was set up