This writ petition has been filed with a prayer for a writ of certiorari to quash the orders dated May 20, 1988 and January 19, 1989 (annexure Nos. 2 and 4 to the writ petition) and for a mandamus directing the respondents to issue eligibility certificate to the petitioner under section 4-A of the U. P. Sales Tax Act, 1948 and for a direction restraining the respondents from passing assessment orders for the period covered by the eligibility certificate.

We have heard the learned counsel for the parties and have perused the record. The facts of the case are that the petitioner is a proprietorship concern carrying on the business of manufacturing and sale of P. V. C. pipes and pipe fittings. It established its new unit with the help of new machinery purchased by the petitioner from Golden Industries for a sum of Rs. 3,58,000 vide annexure No. 1 to the writ petition. Apart from the above machinery the petitioner also purchased a weighing machine for a sum of Rs. 48,000 from M/s. Angad Enterprises.

In order to get exemption under section 4-A of the U. P. Sales Tax Act the petitioner applied for this purpose to the General Manager, District Industries Centre, Ghaziabad and