P. SHANMUGAM, J. - Both these writ petitions are preferred against the orders passed by the Tamil Nadu Taxation Special Tribunal ([2002] 127 STC 451 (TNTST)) raising a common question.

M/s. Ponni Sugars and Chemicals Limited, petitioner in T.P. No. 568 of 1997 before the Tamil Nadu Taxation Special Tribunal (hereinafter referred to as "the Tribunal"), have commenced their production of sugar on January 27, 1984. M/s. Bannari Amman Sugars Limited, petitioner in T.P. No. 517 of 1997 before the Tribunal, started their production of sugar on January 22, 1986.

Initially, by G.O.Ms. No. 1414/Industries (MID.I) Department dated November 30, 1984, M/s. Ponni Sugars and Chemicals Ltd., were granted subsidy equivalent to the quantum of purchase tax on sugarcane due from it for a period of two years from the date of their commencing production. Subsequently, on their request, the subsidy was extended for a period of five years in G.O.Ms. No. 1497/Industries (MID.I) Department dated December 26, 1987.

By G.O. No. 268 dated April 16, 1987, M/s. Bannari Amman Sugars Ltd., were sanctioned subsidy equivalent to the quantum of purchase tax for sugarcane due from it for a period of five yea