MARKANDEY KATJU, J.

This writ petition has been filed with a prayer that the respondent No. 1 be directed to modify the eligibility certificate granted to the petitioner under section 4-A of the U. P. Sales Tax Act, 1948 and to direct that the said certificate should be treated as effective from the date of first sale.

We have heard the learned counsel for the parties. The facts of the case are that the petitioner is a proprietorship firm registered under the U. P. Sales Tax Act. It established a unit for manufacturing of stone grits. The production in the said unit started on November 30, 1986 and the date of first sale was December 3, 1986. It is alleged in paragraph 3 of the writ petition that since the number of workers in the said unit were less than 10 at the time of starting of production the petitioner could not apply for registration under the Factories Act since under section 2 (m) of the Factories Act only those factories can be registered in which the number of workers are 10 or more.

It is alleged in paragraph 4 of the writ petition that when the number of workers in the petitioners unit exceeded 10, the petitioner applied for registration under the Factories Act on Nov

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