D. P. MOHAPATRA, J.

( 1 ) THE core question for consideration in all these writ applications is whether, in the facts and circumstances of these cases, the petitioners are entitled to the concession enumerated in the industrial policy Resolution dated 18th July, 1979 operative during the period 1979 to 1983, despite its revision on 31-7-1980.

( 2 ) THE petitioners are entrepreneurs who lave set up rolling mills at different places in he State. They have filed these writ applications being aggrieved by the acts/omissions of the opposite parties in not granting them the concession relating to the octroi and sales tax for a period of five years commencing from the dates their unit went into commercial production. From the pleadings of the parties, it is clear that there is no controversy regarding the material facts in these cases. The grievance of all the petitioners is of similar nature and they raise similar questions of law. In these circumstances, with the consent of the parties, the writ applications were heard together and are disposed of by this common judgment. The Secretaries of the Department of Industries, the Department of Housing and Urban Development and the State Gov