Directions: Given below are statements (I) and (II). These statements may be either independent causes or may be effects of independent causes or a common cause. One of these statements may be the effect of the other statements. Read both the statements and decide which of the following answer choice correctly depicts the relationship between these two statements.  

1. The State Government has announced a special tax package for the new industries to be set up in the State.
2. Last year the State Government had hiked the taxes for all industrial activities in the state.