I. The State Govt. has announced special tax package for the new industries to be set up in the state. II. Last year the State Govt. had hiked the taxes for all industrial activities in the State.

• if statement I is the cause and statement II is its effect.
• if statement II is the cause and statement I is its effect.
• if both the statements I and II are independent causes.
• if both the statements I and II are effects of independent causes.