JUDGMENT

N.K. Sodhi, J. - Petitioner company in collaboration with M/s YTONG International, Germany has set up a unit at Palwal for the manufacture of building materials like blocks, reinforced roofings/slabs etc. The total cost of setting up this unit is approximately Rs. 40 crores and the main raw material used is flyash which is obtained from Badarpur Thermal Plant, Delhi. It applied through the Director of Industries, Haryana for exemption from payment of sales tax under Rule 28-A of the Haryana General Sales Tax Rules, 1975 (for short the Rules). This request for exemption from sales tax was considered in the meeting of the Higher Level Screening Committee held on 30.4.1997 under the Chairmanship of the Commercial Taxation Commissioner, Haryana. The committee noticed that the unit had gone into commercial production with effect from 10.10.1992 and since it was not filed within 90 days of the date of its going into commercial production, the same was barred by time and could not be granted. This decision of the committee was communicated to the petitioner by the Director of Industries, Haryana by letter dated 29.5.1997. Feeling aggrieved by the said decision the petitioner prefe