- (1.) Heard learned counsel for the petitioner Company and the learned counsels for the State in all these matters.
(2.) Since the common issues are involved in all these writ applications, they have been heard together and are being disposed of by this common Judgment.
(3.) These writ applications relate to the electricity duty payable by the petitioner Company for the Years 2005-06 to 2010-11. The petitioner Company is having its captive mines and it consumes electricity in the mining process, as well as the washing of the coal extracted after the mining, in their washeries. These writ applications relate to the electricity duty payable by the petitioner Company on the electricity consumed in washing the extracted coal. The petitioner Company claimed that since washing was not a mining process, and it was an industrial process, the petitioner was liable to make the payment of electricity duty @ 0. 02 paise / unit only, and also paid the electricity duty at the same rate. Whereas the stand of the State is that the washing of the extracted coal is also the mining process, and accordingly, the petitioner Company was liable to pay the electricity duty @ 0. 15 paise / unit of the consumption of electricity.;