JUDGMENT

KULDIP SINGH, J.:—Special leave granted.

2. The Andhra Pradesh State Electricity Board (the Board), in exercise of its powers under S. 49 of the Electricity Supply Act, 1948 (the Act) issued order dated September 17, 1975 granting rebate of 25% in demand and energy charges for High Tension Industries. It was specifically mentioned therein that the rebate was to be allowed from the date of going into regular production on or after January 1, 1976. The Board, thereafter, asked the Director of Industries to identify the High Tension Industries which would be eligible for the 25% rebate declared by the Board. The State Government issued the order dated July 13, 1976 extending the rebate to all the industries except 65 notified in the Government order dated March 9, 1976. Thereafter the Board issued order dated August 10, 1976 extending the concession to all the High Tension Industries except the 65 excluded by the State Government.

3. The State Government issued order dated August 23, 1985 specifying certain incentives available to the industries in the three backward districts of the State. The concession of 25% tariff already granted by the Board was extended for two more year