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Statements:
The State Government has announced special tax package for the new industries to be set-up in the State.
Last year the State Government had hiked the taxes for all industrial activities in the State.

Statement I is the cause and statement II is its effect.
Statement II is the cause and statement I is its effect.
Both the statements I and II are independent causes.
Both the statements I and II are effects of independent causes.
Explanation:
Because due to hike of taxes last year the State Government has announced special tax package the new industries to be set up in the State.
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