S.N.Jha, J.

1. The dispute in this appeal by the Commissioner and Joint Commissioner (Administration), Commercial Taxes Department, Government of Jharkhand, arising from a writ petition relates to the applicability of Statutory Orders made by the Governor of Bihar In the successor State of Jharkhand upon division of the State under the Bihar Reorganisation Act, 2000 and entitlement of respondent No. 1 to the benefits of sales tax exemption on purchase of raw materials in terms of Statutory Order 478 dated 22.12.1995 of the Commercial Taxes Department.

2. Respondent No. 1 M/s. Swarn Rekha Cokes and Coals Private Limited (hereinafter referred to as the respondent) filed writ petition, CWJC No. 11769/2000 (reported in 2002 (2) PLJR 299), seeking direction upon the respondents, namely, the officials of the Commercial Taxes Department, Government of Jharkhand and Bharat Coking Coal Limited (BCCL) to continue giving benefits of the exemption certificate dated 12.9.1997 granted by the Assistant Commissioner of Commercial Taxes, Madhubani in terms of S.O. 478 dated 22.12.1995 till 20.12.2006 i.e. for the validity period of the said certificate, by way of tax free purchase of the ra