- (1.)THE decision rendered in this writ shall also govern disposal of other writ being W. P. No. 411 of 2004, because in both these writs identical issue is involved. Facts of the case lie in a narrow compass.
(2.)THE petitioner is a private limited company engaged, inter alia, in the business of manufacture and sale of a product called "speciality hydrocarbon industrial solvents". They have set up their manufacturing unit at Megh Nagar in District--Jhabua in State of M. P. According to petitioner, they have invested substantial amount in setting up of this manufacturing unit which has gone into commercial production.
(3.)UNDER the Scheme of State Sales Tax Laws (Madhya Pradesh General Sales Tax Act, 1958 and then after its repeal Madhya Pradesh Commercial Tax Act, 1994), the State has offered exemption to certain categories of dealers engaged in class of business of manufacture and sale from payment of sales tax on their goods provided they satisfy the conditions prescribed under the exemption notification (annexure P 3 ). In order to examine the cases of eligible dealers, the notification (annexure P 3) has provided the procedure as to how and in what manner and which committee shall examine their cases with a view to find out as to whether a dealer is eligible and if so, to what extent he/they can enjoy the sales tax exemption on the sale of their goods. The State has formed three committees for examining the cases of eligible dealer. To begin with, the dealer is required to make an application to what is known as District Level Committee (DLC) then to State Level Committee (SLC) if the application is rejected by the DLC and lastly to State Appellate Committee by way of appeal.