JUDGMENT :

Vikram Nath, J.

These appeals, by special leave, assail the correctness of the judgment and orders dated 27.01.2010 and 24.09.2010 passed by the Punjab & Haryana High Court, respectively in Civil W.P. No. 14847 of 2009 and C.M. No. 3144 of 2010 in the Writ Petition.

2. The matter pertains to exemption from payment of Market fee and Rural Development fee sought by the Respondent herein. The Respondent company was incorporated on 26.12.2006 and set up a spinning unit at Bathinda for manufacturing cotton yarn out of raw cotton. Thereafter, the Respondent company applied to the Appellant for grant of exemption from paying Market fee and Rural Development fee in terms of the Industrial Policy, 2003[2003 Policy, hereinafter] and claimed to be similarly situated as M/s Partap Furane Pvt. Ltd., which is also engaged in the manufacturing of cotton yarn, and was granted exemption from payment of Market fee.

3. Respondent filed Civil W.P. No. 14847 of 2009 before the High Court of Punjab & Haryana seeking such exemption. Therein, in response to the notice issued, the Counsel for the State produced the minutes of meetings of the Empowered Committee held under the Chairmanship of the Chi