Judgment :- K. Narayana Kurup, J. Appellants who figured as petitioners in the Original petitions are running small scale industrial units manufacturing tread rubber. The State Government (Industries Department) issued an order G.O. MS.No. 124/88/ID dated 31.8.1988 granting certain concessions to promote rubber based industries in the following terms : 1. Rubber to be used for new industries in Kerala will be exempted from levy of purchase tax; 2. An additional capital subsidy of 5% will be given to new rubber industries to be set up in Kerala; 3. Sales tax on finished rubber goods produced from factories in Kerala will be reduced to 3%. The appellants having been denied the tax benefit envisaged by the 1988 G.O. by certain circulars issued by the Board of Revenue, moved this Court with various Writ Petitions for the issuance of a writ of certiorari to quash the circulars and to declare that the aforesaid G.O. granting concession is still in existence and that the appellants are entitled to claim the benefit of the same. A learned Single Judge of this Court by a common judgment impugned in these appeals held that 1988 G.O. granting tax concession is deemed to have been superseded by a subsequent notification, being G.O.(P) No. 47/98/ID dated 27.3.1990 and in that view, non-suited the appellants dismissing the Original Petitions. 2. Having heard learned counsel on both sides, we are of opinion that the judgment of the learned Single judge cannot be legally sustained. In our considered opinion, the appellants are well founded in their submission that the benefit envisaged by the 1988 G.O. still continue to be in force in the face of Ext. P8 G.O. dated 24.1.92 wherein it is categorically held out that "the Sales Tax Concessions announced for rubber based industries inG.O.(MS') No.124/88/ID dated 31.8.1988 will continue". We find that the learned Single Judge has failed to advert to Ext. P8 G.O. which in clear and unambiguous terms provides that the benefit contemplated by the 1988 G.O. will continue in force. We are supported in our view by the two decisions of this Court, viz. TRC No. 202/98 dated 14.9.1998 and TRC No. 333/98 dated 5.10.1998. In both the above cases this Court has held that so long as the 1988 G.O. is not withdrawn by the Government or modified, that would continue to remain in force and govern the field. We are supported in our view by the two decisions of this Court, viz. TRC No. 202/98 dated 14.9.1998 and TRC No. 333/98 dated 5.10.1998. In both the above cases this Court has held that so long as the 1988 G.O. is not withdrawn by the Government or modified, that would continue to remain in force and govern the field. For the aforesaid reasons, we set aside the judgment of the learned Single Judge and allow these Writ Appeals quashing the impugned circulars and notice in so far as it demands higher rate of tax. Writ Appeals are allowed as above.