The ratio in the context of Section 64A pertains to the principle that the fixation and adjustment of tariffs or prices are primarily matters of policy, discretion, and statutory authority vested in the relevant administrative or statutory bodies. Specifically, Section 64A emphasizes that such decisions are not automatically subject to judicial intervention solely because of changes in external factors like taxes or costs, unless there is a clear statutory obligation or contractual provision requiring such adjustments (!) .

This principle underscores that tariff fixation involves considerations of revenue sufficiency, cost recovery, and policy objectives, rather than merely reflecting fluctuations in specific components such as taxes. The section reinforces the idea that the decision-making process in tariff setting is within the domain of the authorized administrative authorities and is not automatically mandated to change in response to external fiscal changes unless explicitly provided for by law or contractual terms (!) .

Therefore, the core ratio derived from the legal principles surrounding Section 64A is that administrative discretion in tariff fixation is protected, and courts do not have the jurisdiction to compel reductions or adjustments based solely on changes in taxes or costs unless there is an explicit legal or contractual requirement to do so. This preserves the policy-making authority of the relevant bodies and maintains the separation of judicial review from policy decisions unless procedural or statutory violations occur (!) .