- (1.) The letter dated 16th June, 2014, issued by the Government of West Bengal, Directorate of Electricity Duty through Secretary, Finance Department, Government of West Bengal as the unit enjoying the benefit under the West Bengal Incentive Scheme, 2014, having engaged in the business of manufacture iron and steel items by using electric furnaces, which consumed more that 80% of the total consumption of electricity cannot be charged with the duty at the rate of 5% on net charge for energy consumed.
(2.) Since, the point raised in this writ petition was purely a question of law, which was decided to dispose of the writ application without calling for the affidavit.
(3.) Before proceeding to address the core issue, the salient facts are narrated hereinbelow :- The petitioner No. 1 established the manufacturing unit for production of iron and steel items at Kalyaneswari in the district of Burdwan. To make the final products of electric furnaces in the state, unit was installed which according to the petitioner consumed more than 80% of total consumption of electricity.;