ORDER 1. Heard learned counsel for the parties at length. 2. We are in agreement with the view taken by the Punjab and Haryana High Court in 'Carpo Power Limited vs. State of Haryana & Ors., which has already been upheld by this Court by dismissing Special Leave Petition (C) No.20572 of 2018 vide order dated 13 th August, 2018. 3. The High Court of Jharkhand at Ranchi has also dealt with the same issue in 'Tata Steel Limited vs. State of Jharkhand' reported in 2019 SCC online Jharkhand 1255. This judgment, in our opinion, is exhaustive and answers all the points urged before us by the petitioner(s) in the instant special leave petitions. 4. It is brought to our notice that nine High Courts have taken the same view. Even the decision of the High Court of Rajasthan has been affirmed by this Court by dismissal of Special Leave Petition (C) No.27529 of 2019 and connected cases vide order dated 3 rd February, 2020.Considering the consistent view of nine High Courts, including dismissal of special leave petitions by different Bench of this Court, and being satisfied about the exposition on the matters in issue by the High Court of Madras vide impugned judgment and order being a possible view, we decline to interfere in these special leave petitions. 5. Notably, after the decision of Punjab and Haryana High Court even the Union of India has chosen to act upon the said decision by issuing Office Memorandum dated 1 st November, 2018 and directing all the States/Union Territories to follow the view taken by the Punjab and Haryana High Court. 6. Hence, we see no reason to reopen the entire matter. The special leave petitions are accordingly dismissed. 7. Consequently, all pending applications shall also stand disposed of.