GUWAHATI, India, May 29 -- Gauhati High Court issued the following order on April 29:

1. Heard Dr. AK Saraf, learned Senior Counsel assisted by Mr. PK Bora, learned counsel for the petitioners. Also heard Mr. B. Chowdhury, learned Standing Counsel, Finance and Taxation Department.

2. These 3 (three) writ petitions have been filed by the petitioners who established their manufacturing units pursuant to the incentives offered in the Industrial Policy of Assam 2008 and the Assam Industries (Tax Exemption) Scheme, 2009. All these petitioners have set up their industrial and manufacturing units for manufacturing their respective items believing that the petitioners would be able to avail the VAT exemption for a period of 7 (seven) years from ...