(W.Ps. filed under Article 226 of the Constitution of India for the issue of a Writ of Certiorari as stated therein.)

Common Order:

P.D. Dinakaran, J.

I. THE CONTROVERSIES

1.1. In the case of expansion unit of an existing industry, whether the industry will be eligible for sales tax deferral in any financial year if the production exceeds the Base Production Volume (in short, 'BPV') for the sales made in that year in excess of the Base Sales Volume (in short, 'BSV'), is the issue that arises for our consideration in W.P.Nos.13697 and 13698 of 2002.

1.2. In the case of diversified unit of an existing industry, whether the industry will be eligible for sales tax waiver in any financial year if the production exceeds the Base Production Volume (in short, 'BPV') for the sales made in that year in excess of the Base Sales Volume (in short, 'BSV'), despite the fact that the production of the existing unit and diversified unit are totally different and the existing unit was subsequently sold to a third party, is the issue that arises for our consideration in W.P.Nos.37042, 40030, 40031 & 44733 of 2002 and 3230, 3231, 3232, 3233, 3234 & 21162 of 2003.

II. GOVERNMENT ORDERS THAT ARE R