Judgment

G.B. Pattanaik, J.-Leave granted in the Special Leave Petitions which have been tagged on to the Civil Appeals.

2. In these appeals, the judgment of the Division Bench of Patna High Court in Civil Writ Jurisdiction Case Nos. 7063, 7068 and 7467 of 1994 and the other judgments following the same are under challenge. The short question for consideration is whether the Industrial Units which have started production prior to 1.4.93 and whose investment on plant and machinery do not exceed Rs. 15 Crores on 1.4.93 would be entitled to the facilities of sales tax exemption on the purchase of raw mate­rial for a period of seven years from 1.4.93 in accordance with Clause 10.4(i)(b) of the Industrial Incentive Policy, 1993 (hereinafter referred to as ‘the Industrial Policy’) and whether the notification issued by the Government of Bihar dated 2nd of April, 1994 in exercise of power under Section 7 of the Bihar Finance Act to the extent it indicates “who has not availed of any facility or benefit under any industrial Promotion Policy” is invalid as being contrary to the Policy of Resolution of 1993. The High Court by the impugned Judgment came to the conclusion that the old industrial