Satyeshwar Roy, J.

1. Petitioner No. 1, the company, set up an industrial unit at Adityapur for the manufacture of steel wire ropes in coils. The unit went into production on 21st March, 1979. The petitioners, petitioner No. 2 is a share holder of petitioner No. 1, have prayed for appropriate writ for commanding the respondents to grant exemption to petitioner No. 1 from sales tax in respect of purchase of raw materials made by it for its Adityapur industrial unit for a period of ten years from 21st March, 1979. Prayer has also been made for quashing annexure 11 order dated 24th November, 1979, passed by respondent No. 1 by which the petitioner was granted exemption from the levy of general sales tax, special sales tax or purchase tax up to the period of 31st March, 1979.

2. The petitioners case is that on 29th September, 1973, the Government of Bihar in the Department of Industry and Technical Education adopted a resolution, which was duly published in the Bihar Gazette, to grant various incentives for establishment of new large and medium industry in the State- of Bihar in private sector. It was, inter alia, resolved in that resolution that during the initial period of pr