1. This writ appeal has been filed by the Commissioner of Taxes, Assam, as the appellant, against the judgment and order dated 05.06.2014, passed by the learned Single Judge, allowing WP(C) No. 3101/2000, filed by the respondents.

2. Appellant was the third respondent in the writ petition. Writ petition was filed by the respondents challenging cancellation of eligibility certificate, which was allowed by the writ court by quashing the impugned orders of cancellation.

3. Facts of the case may be briefly noted.

Respondent No. 1 i.e., Megha Assam Coal Mines (India) Ltd. had set up a new industrial unit for manufacture of washed clean coal from raw coal, medium coal and lump coal. In such process, the ash content of coal would be reduced from 25% to 5%. It may be stated that Govt. of Assam had announced an industrial policy in the year 1991, giving incentives to new industries to be established within the State of Assam after 01.04.1991. In terms of the industrial policy, the new industrial units were to be granted reliefs by way of sales tax exemption etc. on the sale of finished products manufactured in eligible industrial units as well as on purchase of raw materials