JUDGMENT

OJHA, J.:— These appeals are directed against the judgment of the Andhra Pradesh High Court dated 10th April, 1981 rendered in a batch of writ petitions, reported in M/ s. Poddar Projects Ltd. (Multi Steels) v. A.P. S.E. Board, AIR 1982 Andh Pra 189. For the sake of convenience, these appeals are being decided by a common judgment. In order to appreciate the respective submissions made by learned counsel for the parties necessary facts may be stated in brief.

2. The appellants are some of the mini steel plants of Andhra Pradesh. Revised terms and conditions of electricity supply were notified by the Andhra.Pradesh State Electricity Board (for short the Electricity Board) in B.P. Ms. No. 690 (Coml.) on 17-9-75 to be effective from 20th October, 1975. Subsequently, G.O.Ms. No. 832 dated 2nd November, 1977 was issued by the State Government whereby concessional tariff of 0.11 p. per unit for the period of three years commencing from Ist November, 1977 and ending with 31 st October, 1980 was applied in respect of the following five consumers:-

1. Andhra Pradesh State Corporation Limited 2. Poddar Projects Limited 3. A. K. Corporation Limited 4. Andhra Steels, Vishakapatnam 5. A.