Nagendra Rai, J.

1. The petitioner has filed the present writ application for quashing the order dated 20th November, 2001 passed by the Assistant Commissioner, Commercial Taxes lncharge, Patna Special Circle, Patna, respondent No.4 holding that the petitioner is liable to pay sales tax after 15.11.2000 on sale of goods earlier exempted by exemption certificate dated 20.12.1995 granted in favour of it under Section 7(3) (b) of the Bihar Finance Act in terms of the Industrial Policy of the State for a period from 1.4.1998 to 31.3.2007 and directed it to make the payment of sales tax on a date specified in the order. A copy of the said order has been annexed as Annexure-1 to the writ application.

2. The petitioner, registered under the Companies Act as a public limited company and having its registered office at Mumbai is engaged in manufacturing cement in different cement factories/units located at different parts in the country. One of the regional offices of the marketing division of the Company is located in the town of Patna. The said unit has been registered as a dealer under the provision of the Bihar Finance Act. Two cement units of the petitioner are located at Sindr