( 1. ) THE order passed in this petition shall also govern the disposal of Miscellaneous Petition No. 2204 of 1987 (Shriram Dall Mill, Kolaras v. State of M. P. and 3 Others) as both these petitions raise identical and common questions which may be resolved by a common order.

( 2. ) IN both the petitions, the question of interpretation of a Notification F. No. A-3-41-81 (35)-ST-V dated 23rd October, 1981, issued under Section 12 of the M. P. General Sales Tax Act, 1958 (No. 2 of 1959), which is filed as annexure-B in M. P. No. 2710 of 1987 is involved which relates to exemption of sales tax to the new industrial units set up after 1st April, 1981 in terms of said notification and a subsequent Notification No. A-3-52-87-ST-V (29) dated 3rd July, 1987, filed as annexure-G, amending the earlier notification of 1981 referred to above. Both the petitions came up for hearing on admission before a Division Bench of this Court on 7th August, 1987 and during the arguments an order dated 7th October, 1986 passed by another Division Bench of this Court, in which one of us (Faizanuddin, J.) was a member, in Miscellaneous Petition No. 1861 of 1983 (G. S. Dall and Flour Mills v. State o