(1.) The petitioner is a Public Limited Company. It is engaged in the manufacture of steel ingots. The petitioner industry was established in Plot No. D-38, Industrial Estate, Thuvakudi in Trichirapalli District in the year 1975. The said industry had high tension electricity service connection in HT.SC. No. 63 and the sanctioned quantity of electricity for consumption initially was 750 KVA. It was increased to 4000 KVA on 31.12.1984. Again from 29.07.1994 it was reduced to 1900 KVA.
(2.) With a view to encourage the setting up of new industries in the State of Tamil Nadu, the Government had given HT Tariff-I, Tariff Concession for new industrial undertakings. In pursuance of new industrial policy announced by the Government of Tamil Nadu on 20.01.1992, the said tariff concession applicable for a new industrial undertaking was made available for any expansion unit of the main industry irrespective of its location but availing separate service under this tariff. Accordingly, the Government issued G.O.Ms. No. 1330, Public Works Department, dated 17.09.1992 thereby amending the schedule to the Tamil Nadu Revision of Tariff Rates on Supply of Electrical Energy Act, 1978. As per the said amendment, the tariff concession shall be applicable to expansion of industry also. The term "expansion" has been defined in the explanation appended to Clause (2) of the Amended Rules as follows:
(3.) During the year 1994, the petitioner set up an expansion unit, applied for HT Electricity Service Connection for the said expansion unit and the same was accordingly given by the Tamil Nadu Electricity Board [hereinafter referred to as "the respondent Board"] with effect from 14.11.1994. The petitioner requested for grant of concession. As per the above referred to Government Orders concession was granted for a period of three years with effect from 28.11.1994 to 27.11.1997 vide proceedings of the Superintending Engineer, Industrial Energy Management Cell by letter No. 568/SE/IEMC/EE(T)/AEE.2/AE.3/95-2, dated 16.02.1995. The petitioner enjoyed electricity and also concession throughout the said period for the electricity consumed for the expansion unit under the HT Service Connection No. HT.SC.152.