JUDGMENT A. K. MATHUR, C.J. - The petitioners by this writ petition have prayed that clauses (iv)(a) and (iv)(b) added by the said amending Notification No. A-5-4-88-ST-V(12) dated 3rd March, 1989 (annexure F) are declared ultra vires. 2. It is not necessary to give details of facts. Suffice it to say that the petitioner No. 1 carries on the business of manufacture and sale of vegetable oils and de-oiled cakes for which it has set up a new industrial unit at village Sehjwaya (Ghatabillod) in the Dhar district. The State of M.P. gave certain concessions under the Madhya Pradesh General Sales Tax Act, 1958 (hereinafter referred to as "the Act") to the industries so as to ingress industrialisation of this area and issued a notification under section 12 of the Act dated 16th October, 1986 by which certain exemption in tax has been granted. The said notification was subsequently amended and by this amended notification areas are categorised and period of concession/exemption is also enumerated. By the said notification, the State Government has been divided into advanced districts, i.e., Indore, Bhopal, Jabalpur, Gwalior and Durg and backward districts, which were categorised as A, B and C category. The petitioner who has installed its industry in Dhar district, comes in a backward district, i.e., category C. Thereafter, this notification was amended and new clauses were inserted in item No. (iv) which read as under : "(iv)(a) Dealers registered as small-scale industrial 5 years units registered with the Industries Department of Government of Madhya Pradesh who have established electronics, telecommunications or food processing industrial unit in a district specified in Part I of annexure I which produces such electronic goods, telecommunications equipment and instruments or products of food processing as the State Government may, by order specify; (iv)(b) Dealers specified in (ii) above who have 11 years established electronic, telecommunications or food processing industrial unit in a district specified in Part I of annexure I which produces such electronic goods, telecommunication equipment and instruments or products of food processing as the State Government may, by order specify. 3. 3. The case of the petitioner is that its industrial unit is a food processing unit and installed in the category C district, but its industry is getting only benefit of tax for a period of 7 years whereas the industries which are installed in the advanced districts, like food processing, are getting the benefits of tax for a period of 11 years. Therefore, the petitioner has challenged the notification on the ground of discrimination. It is true that earlier entry was consumer goods and the petitioners were not covered, therefore the petitioner was getting benefit of tax concession for a period of 7 years. Now, clause (iv) has been amended and the food processing has been included along with the telecommunications and other items. Therefore, the petitioners counted that its food processing unit installed at Dhar district which is categorised as C category, are not getting the benefit of exemption of tax for a period of 11 years whereas in the advanced districts which have installed food processing unit, they are getting benefit of exemption of tax for a period of 11 years. Therefore, the petitioners have been discriminated. The State Government in the return has pointed out that the advanced districts faced certain difficulties, therefore, they demanded that the tax concession should also be given to them. The Government as a policy measures decided that the large scale/medium scale industries which are in the advanced districts, should also be given the benefit of exemption of tax for a period of 11 years and in that, one of the industry is the food processing industry. Therefore, it was a policy decision which was taken and the tax concession to the industries, like telecommunication, food processing unit, etc., installed in the advanced district has been granted in the form of exemption from tax for a period of 11 years. The criteria which has been laid down for entitlement of this benefit to the industries, is that it should be in the advanced district and the industries installed in the backward district, which is categorised in C category, have not been granted the same benefit. The criteria which has been laid down for entitlement of this benefit to the industries, is that it should be in the advanced district and the industries installed in the backward district, which is categorised in C category, have not been granted the same benefit. Simply because, the petitioners' industry, i.e., foods processing unit, installed in category C, i.e., backward district, cannot claim the benefit of tax concession given to the advanced districts because the qualification for grant of benefit of tax exemption for a period of 11 years that industry should be installed in the advanced districts. Therefore, this is a class apart from that of the petitioner and as such there is no question of discrimination. As the petitioner installed his food processing unit in category C therefore, he is not similarly situated as the case of the unit installed in advanced districts. There is no invidious discrimination; hence we do not find any illegality in extending this benefit to industries installed in the advanced district as ultra vires of the Act, hence there is no merit in this petition and the same is dismissed. The amount of security, if any, shall be refunded to the petitioners. No orders as to costs. Petition dismissed.