B. P. Singh, J.

1. These three writ petitions involves common questions and have, therefore, been heard together and are being disposed of bv this common judgment. Counsel for the parties are agreed that issues involved are identical and in all the three writ petitions the some question arises for consideration by this Court, namely, whether the petitioners are entitled to the benefit envisaged under peragraph 10 4 (i) (b) of the Industrial Incentive policy 1993, announced by the Government of Bihar and published in the official gazette on 16-7-1993. In other words, the sole question which arises for consideration is whether the petitioner-Units, which were established before 1st April, 1993, with investments on plant and machinery not exceeding rupees 1500 Crores, and had also come into production before that date, are entitled to the benefit of sales tax exemption on the purchase of raw material for a period of seven years from 1-4-1993. The case of the petitioner is that under paragraph 144 (i) (b) the old industrial units referred to are those which answer the description in that sub-paragraph, but regardless of the date on which they went into production. The industria