M.M.Kumar, J.

1. This petition filed under Article 226 of the Constitution challenges order dated 28.10.1994 (P-10) passed by the Lower Level Screening Committee (for brevity, LLSC) rejecting the claim of the petitioner for sales tax exemption on the ground that the petitioners unit went into production prior to 11.2.1994 and in view of notification issued by the Excise and Taxation Department, Haryana, dated 11.2.1994 (P-9),it does not qualify for the said benefit. It has also been noticed by the LLSC that the petitioners unit was prior to 11.2.1994 in the negative list of industries as appended to Schedule III of the Haryana General Sales Tax Rules, 1975 (for brevity, the Rules). Challenge has also been made to the order dated 5.8.1998 (P-12) passed by the Higher Level Screening Committee (for brevity, HLSC) rejecting the appeal of the petitioner filed against the order dated 28.10.1994.

2. Brief facts of the case are that in the year 1988 the State of Haryana formulated an industrial policy and certain industries, which were set up after 1.4.1988, were exempted from payment of sales tax on the goods manufactured by them. Since there was no express provision of exemption