JUDGMENT

Srikrishna, J.-The judgment of the Division Bench of the Kerala High Court dismissing writ appeal No. 2614/2001 of the appellant is challenged before us in this appeal. The writ appeal itself was to impugn the judgment of the single Judge dismissing O.P.No. 9007/1999 by the appellant.

2. With a view to encouraging the industrial process in the State of Kerala, and as a measure of incentive, the State Government decided as a matter of policy that new industrial units established in the State would be exempted for a period of 5 years from payment of enhanced power tariff which had come into effect on 1.1.1992. This policy was reflected in the G.O. (MS) No. 4/92/ID dated 6.2.1992 which indicated that the concession would be available:

"i. to the units from the date of commercial production which start such production between 1.1.1992 and 31.12.1996.

ii. To manufacturing units only and not to service and entertainments units;

iii. To existing units for substantial expansion/modernisation/diversification. The concession in such cases will be available only for the consumption of the new machinery and equipment which add to th