JUDGMENT

S.H. KAPADIA, J. -

Civil Appeals Nos. 8031 - 33 of 2004

1. Being aggrieved by the common judgment dated 22 - 8 - 2003 delivered by the Division Bench of the Kerala High Court in WAs Nos. 991 and 1316 of 2003, the State has come to this Court by way of the present civil appeals.

2. Facts giving rise to these civil appeals are as follows:

Peekay Re - Rolling Mills (P) Ltd., the respondent herein, was registered as an industrial unit on 6 - 9 - 1991. They claim to have set up an industrial unit in the State on account of tax exemption given to industrial units from payment of sales tax for the fixed period commencing from the date of commercial production. Tax exemption was in fact granted under Section 10 of the Kerala General Sales Tax Act, 1963 ("the 1963 Act") vide notification dated 4 - 11 - 1993. Under that notification, tax exemption was admissible to C medium - scale units for seven years from the commencement of commercial production. In the present case, the respondent commenced the said production on 31 - 3 - 1995. In between, on account of acute power shortage in the State, the Government issued an order inter alia stating that certain industries included in the n