Choudhary S.N.Mishra, J.

1. After having heard the earned Counsel for the parties and going through the pleadings filed on their behalf, this Writ application is being disposed of at the time of admission itself.

2. In this Writ application, the prayer of the petitioner is for quashing the order dated 6.8.1999 passed by the Deputy Commissioner of Commercial Taxes, Hazaribagh Circle, Hazaribagh (Respondent No. 4), whereby he has refused to grant exemption certificate to the new industrial unit of the petitioner-Company known as "Gautam Ferro Alloys" from payment of Sales Tax on purchase of raw materials under Notification No. S.O. 478 dated 22.12.1995 (Annexure 2), From perusal of the order under challenge, it appears that prayer of the petitioner has been rejected on two grounds; Firstly, that Gautam Ferro Alloys is part and parcel of the Bihar Foundry and Casting Ltd. Rolling Mill Division, at Murar which is already enjoying the benefits of the Scheme; Secondly, the petition praying for grant of exemption was filed beyond the period prescribed. Mr. Poddar, earned Counsel appearing on behalf of the petitioner has challenged the order on the ground that even if it is assumed