1. This writ appeal has been filed by the Commissioner of Taxes, Assam, as the appellant, against the judgment and order dated June 5, 2004 Megha Assam Coal Mines (India) Ltd. and Another Vs. State of Assam and Others, , passed by the learned single judge, allowing W. P. (C) No. 3101 of 2000, filed by the respondents. The 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.

2. Facts of the case may be briefly noted.

3. 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 per cent to five per cent. It may be stated that the Government 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 April 1, 1991. In terms of the industrial policy, the new industrial units were to be granted reliefs by way of sales tax exemp