JUDGMENT : ( 1. ) THE petitioner which is an Oil Mills and Industries Ltd. , purchased sal seeds from the Forest Department and sales tax with regard to the relevant transactions was realised by the Forest Department from the petitioner as contemplated by Section 64-A of the Sale of Goods Act. ( 2. ) THE petitioner, on the assertion that with regard to the nature of its industry, it was entitled to exemption from sales tax in view of the relevant notification issued in this behalf under Section 12 of the M. P. General Sales Tax Act, 1958, on 23rd October, 1981 made an application to the Industries Department for grant of eligibility certificates. Its case further is that it was also entitled to exemption from entry tax on production of eligibility certificate. The eligibility certificate applied for by the petitioner was granted to it. A copy of the said eligibility certificate has been attached as annexure D-5 to the writ petition with regard to sales tax and annexure D-7 with regard to entry tax. ( 3. ) THE eligibility certificate (annexure D-5), in para 6, contains two exceptions : It provides that the certificate has been issued subject to the conditions that : (A) the unit shall not install expeller as part of the solvent extraction plant; and (B) if the unit has installed refinery as a part of the solvent extraction plant, any oil obtained from outside sources (other than their own solvent plant) and if refined in the Refinery, shall not be eligible for sales tax concessions. The notification dated 31st October, 1983 contemplated production of the eligibility certificate at the time of assessment proceedings for sales tax. The petitioner accordingly produced the relevant eligibility certificate before the Sales Tax Officer and claimed a refund with regard to the amount of sales tax which had been realised from it by the Forest Department, at the time it purchased sal seeds from the said department. The request of refund, however, was rejected by the Sales Tax Officer on the ground that since no sales tax had been deposited by the petitioner with the sales tax authorities, there was no question of grant of any refund in its assessment case. ( 4. ) AN appeal preferred by the petitioner against the order of the Sales Tax Officer also failed. ( 4. ) AN appeal preferred by the petitioner against the order of the Sales Tax Officer also failed. Copies of the order of the Sales Tax Officer and of the appellate order have been attached as annexures P-11 and P-12 to the writ petition. The view taken in these orders was that since sales tax had been realised from the petitioner by the Forest Department, the petitioner could claim a refund only from that department. Thereafter, the petitioner made several applications to the appropriate authorities of the Forest Department copies whereof have been attached as annexure P-13 to the writ petition. The grievance of the petitioner is that even though these applications were made to the competent authorities of the Forest Department nearly two years back, no orders have been passed on those applications. On its basis it has been urged that a direction may be issued to the State Government to refund the amount of sales tax realised by the Forest Department from the petitioner at the time of purchase of sal seeds as also to refund the entry tax realised from the petitioner. ( 5. ) AS seen above, the eligibility certificate which was granted to the petitioner with regard to exemption from sales tax, contemplated two exceptions in para 6 of the certificate. Whether or not those conditions are attracted to the facts of the instant case is a question of fact, determination of which can be made only by the fact finding authority. Such a determination cannot be made in the present writ petition, particularly when the parties have not produced relevant material. However, since considerable long time has elapsed since the petitioner made applications to the appropriate authorities of the Forest Department for refund and no orders have been passed by those authorities, we are of the opinion that a case has been made out for issue of a writ of mandamus directing the State Government to pass final orders on the aforesaid applications made by the petitioner for refund of sales tax and entry tax. ( 6. ) IN the result, this writ petition succeeds and is allowed to the extent that the State of M. P. which has been impleaded as respondent No. 1, as also respondents Nos. ( 6. ) IN the result, this writ petition succeeds and is allowed to the extent that the State of M. P. which has been impleaded as respondent No. 1, as also respondents Nos. 2 and 3 through Secretaries in the Separate Revenue Department, Forest Department and Industries Department respectively, is directed to decide the aforesaid applications made by the petitioner for refund of sales tax and entry tax within three months from today. In the circumstances of the case, however, there shall be no order as to costs. The outstanding amount of security be refunded to the petitioner.