Ranjan Gogoi, J.

1. Aggrieved by the rejection of his writ petition, the appellant who is the sole proprietor of M/s. Tirupati Food Products, has instituted the present proceedings.

2. The brief facts that will be required to be noticed for the purposes of the present adjudication may be stated at the outset:

The petitioner claims to be engaged in the business of manufacture and sale of packaged pure mustard oil in a registered small-scale industrial unit located at Pancharatna Road, Goalpara in the State of Assam. The aforesaid unit of the petitioner which went into commercial production in the year 2003, it is stated, was set up pursuant to the Assam Industries (Sales Tax Concession) Scheme, 1997 which was framed in exercise of powers under Section 9(4) of the Assam General Sales Tax Act, 1993 (hereinafter referred to as, "the Act"). It is the pleaded case of the petitioner that in the Industrial Policy Resolution announced by the Government of Assam in the year 1997, amongst others, individual industrial units established after April 1, 1997 were promised sales tax exemption on the sale of finished products as well as on the purchase of raw materials. Such exemption was to