1. In all the three writ petitions similar questions of law and facts are involved. They have been heard together and are being disposed of by this order.

2. In C.W.J.C. No.11266/99 the petitioner is engaged in business of manufacture of confectionery known as its brand name 'Lucky' and for manufacturing the same the petitioner purchases and stores sugar. In C.W.J.C. No.11329/99 the petitioner is engaged in the business of manufacture of biscuit known by its brand name 'Parle' and for manufacturing biscuit the petitioner purchases and stores sugar, vanaspati and maida. In C.W.J.C. No.11404/99 the petitioner is engaged in manufacturer of biscuit known by its brand name 'Lucky' and for manufacturing the petitioner stores sugar, Vanaspati and maida. They have filed the writ petitions for declaration that provisions of Bihar Trade Articles (Licences Unification) Order, 1984, hereinafter referred to as Unification Order are not applicable to the petitioners as they purchase articles for manufacturing and not for sale. The articles purchased are consumed for manufacturing and its products are not specified commodities in Schedule I of the Unification order. Under wrong advice they h