JUDGEMENT
M.Y.EQBAL, J. -
(1.) THE short question that falls for consideration in these writ application is whether the new tariff issued by the respondent -Board under letter No. 1633 dated 24 -9 -1999 is applicable to the consumers including the petitioners who have Induction Furnace unit used for casting work of refractories item and manufacturing automobile components.
(2.) INITIALLY the petitioner had challenged the tariff in question on various grounds including that it was issued without making any notification in the official gazette and without taking concurrence of the State Government but now the petitioners challenge the tariff only on the ground that it is not applicable to the petitioner -unit which are having Induction Furnace manufacturing only automobile components.
The petitioners units are engaged in casting of automobile components for supply to M/S Telco. Ltd and other automobile industries. It is stated that the petitioners are not a steel manufacturer and they do not make any pencil ingots or the like and that it is having a casting furnace of about one tone or less. The petitioners -industries are manufacturing a very small size of casting for automobile industries and they work in their furnace at a low temperature. Petitioners case is that those industries who produce/manufacture pencil ingots or re -rolling steel sheets and rods are only covered by the said tariff.
(3.) THE respondents -Board, in their counter affidavit, have stated on the other hand that the new tariff schedule was introduced for H.T. consumers having induction furnace which has been arrived at after due consensus between the respondent -Board and the Bihar State Manufacturers Association. It is stated that the Board is empowered to fix uniform tariff rate for the industries classified under one category. The petitioner -unit is a Induction Furnace Unit.;
Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.