D.R. DHANUKA, J. :---The 1st petitioner herein has set up a manufacturing unit at MIDC, Mahad an underdeveloped area of the State of Maharashtra in district Raigad manufacturing pesticides covered under Entry 31 of Schedule C-II appended to the Bombay Sales Tax Act, 1959. The 1st petitioner has several branches within the State as well as outside the State. The 1st petitioner holds registration certificates under Bombay Sales Tax Act, 1959 as well as Central Sales Tax Act, 1955. The 2nd petitioner is the director of the 1st petitioner company and is a citizen of India. The above referred unit of the 1st petitioner is an eligible unit duly covered under 1983 Package Scheme of incentives introduced by the Government of Maharashtra. The 1st petitioner has complied with all the conditions of eligibility prescribed by the said Scheme. By virtue of the provisions contained in the said scheme as well as Entry 136 of relevant exemption notification issued by the Government of Maharashtra under section 41 of Bombay Sales Tax Act, 1959, the petitioner No. 1 is entitled to (i) exemption from payment of purchase tax/sales tax payable under the Bombay Sales Tax, 1959 on purchase of raw-