PANKAJ MITHAL,J. - (1.) These two writ petitions relate to charging of transit fee on the transportation of Coal from the Northern Coal Fields Limited (in short NCL) Singarauli, M.P., to the factories of the petitioner and to its thermal power station situate in Renukut, District Sonebhadra in U.P.
(2.) The petitioner is a Public Limited company with its registered head office at Mumbai. It is engaged in manufacturing Aluminum and has factories/plants at Renukut, District-Sonebhadra in U.P., and at Mahan in district Singarauli, M.P. It also has a captive Thermal Power Plant at Renusagar in District Sonbhadra, U.P. for supply of uninterrupted and continuous power supply to its factories/plants.
(3.) The petitioner uses coal as a fuel for the generation of power. The coal is purchased by it through e-auction from the coal mines of the NCL at Beena and Krishnashila. The coal so purchased by the petitioner is transported to its factories either through Railways or through Aeril Rope-Way and Belt Pipe Conveyor System (in short ARW and BPC). The transportation of coal is not by road either through Truck, Lorry, Cart, Animal or Human Head.;