S. R. NAYAK, J. ( 1 ) IN this batch of writ petitions, the petitioners have assailed either the validity of the cancellation of the final Eligibility Certificates or consequential assessments framed by the assessing authorities under the provisions of the andhra Pradesh General Sales Tax Act. ( 2 ) ALTHOUGH, several grounds are urged in the affidavits fifed in support of the writ petitions while assailing the impugned actions, after hearing the learned Counsel for the parties and the learned Government pleader for Industries and the learned Special government Pleader for Taxes, we find that the impugned actions are tainted by infraction of principles of natural justice and fair play in action. ( 3 ) THERE is no controversy between the parties that the Industries Department in all these cases has granted final Eligibility certificates in terms of G. O. Ms. No. 108, industries and Commerce (IP) Department dated 20-5-1996 to the petitioners in pursuance of the decision taken by the state Level or District Level Committees. There is also no controversy between the parties that in terms of those recommendations the petitioners are entitled to exemption from payment of sales tax. In terms of G. O. Ms. No. 108, dated 20-5-1996, only the State Level Committee or the district Level Committees, as the case may be, can cancel the Final Eligibility certificates not the Commissioner of industries or the General Managers, District industries Centres. ( 4 ) IN all these cases, admittedly the state Level Committee and the concerned district Level Committees have not issued any notice to the petitioners before cancellation of Final Eligibility Certificates granted to them. In that view of the matter, the impugned actions cannot be sustained for violation of principles of natural justice. ( 5 ) HOWEVER, the learned Government pleader for Industries would contend that the State Level Committee has taken a decision at the State level that the petitioners herein and the similarly circumstanced others are not entitled to Final Eligibility certificates in terms of G. O. Ms. No. 108, dated 20-5-1996 and in terms of that decision, the Commissioner of Industries and the General Mangers, District Industries centres have taken subsequent steps to cancel the Final Eligibility Certificates after issuing necessary notices to the petitioners and others, and therefore, it cannot be said that the respondents have violated principles of natural justice. No. 108, dated 20-5-1996 and in terms of that decision, the Commissioner of Industries and the General Mangers, District Industries centres have taken subsequent steps to cancel the Final Eligibility Certificates after issuing necessary notices to the petitioners and others, and therefore, it cannot be said that the respondents have violated principles of natural justice. ( 6 ) THE procedure adopted by the commissioner and the General Manager, district Industries Centre in cancelling Final eligibility Certificates is not in consonance with the provisions of G. O. Ms. No. 108, dated 20-5-1996 read with G. O. Ms. No. 134, industries and Commerce (IP) Department, dated 1-7-1996. Should it be noticed at the threshold that before the State Level committee took the decision as claimed by the respondents, that the petitioners are not entitled to the benefit of G. O. Ms. No. 108, dated 20-5-1996, petitioners were not given notice to have their say in the matter and as such the decision taken by the State Level Committee is unsustainable for infraction of principles of natural justice. It cannot be gainsaid that the beneficial interests flow to the petitioners from the final Eligibility Certificates granted in terms of G. O. Ms. No. 108, dated 20-5-1996. In that view of the matter, before taking any adverse decision against the interest of the petitioners, fair play in action and principles of natural justice required that the affected parties like the petitioners should have been noticed and heard in the matter. That has not been done in any of these writ petitions. ( 7 ) ON that short ground, we allow these writ petitions and quash the impugned proceedings in each of these writ petitions. No costs. ( 8 ) HOWEVER, we make it very clear that this order shall not come in the way of the State Level Committee or concerned district Level Committee to take appropriate steps to cancel Final Eligibility Certificates granted to the petitioners strictly in conformity with the principles of natural justice and in terms of G. O. Ms. No. 108, dated 20-5-1996 read with G. O. Ms. No. 134, dated 1-7-1996.