A. K. MATHUR, C.J. - This petition and all other petitions mentioned in the appendix annexed with this order are disposed of by a common order as they involve a common question of law. For convenient disposal of all these petitions, facts given in M.P. No. 1137 of 1991 are taken into consideration.

2. The petitioner set up a small-scale industry for manufacture and processing of various mild steel and iron steel materials from scrap and other materials. It applied for registration certificate as small-scale industrial unit to the District Industries Centre, Durg and registration certificate under the Madhya Pradesh General Sales Tax Act, 1958 (for short "the Act of 1958") and the Central Sales Tax Act, 1956 (for short "the "Central Act"), in which the nature of manufacturing and production work to done and the raw materials required therefor were mentioned. After due enquiries and verification as to the nature of business and raw materials required, registration certificates under the State Act and Central Act have been issued by the Sales Tax Officer, Circle-II, Durg. The certificates described the nature of manufacturing carried on, viz., iron steel processing, fabricati