1. In this application petitioner has prayed for a direction to the concerned respondents to give continuing effect to the exemption certificate dated 12.9.1997, which was granted to the factory of the petitioner by Assistant Commissioner, Commercial Taxes, Madhubani by notification dated 22.12.1995. Prayer has been made to allow incentive and benefits granted thereunder to be continued to the petitioner till 20.12.2006 for purchasing tax free raw material from the BCCL. Dhanbad as per the linkage order issue by the General Manager (CT), Central Mine Planning and Design Institute Limited contained in his letter dated 27.12.1998.

2. There is no denial of the fact that the petitioners factory having permanent Industry Registration Certificate No. 30302875 dated 17.2.1997 was granted a Sales Tax Registration Certificate and the same is dated 8.7.1997. In view of the Industrial Policy of 1995 the petitioner was granted an Exemption certificate dated 12.9.1997 as contained in Annexure-1. By virtue of this certificate the petitioner was given exemption on tax on purchasing of raw material for ten years with effect from 21.12.1996 to 20.12.2006. Even after reorganisation of the St