JUDGMENT

J. S. VERMA, J.:— These appeals and the connected matters arise out of the common judgment of a Division Bench of the Andhra Pradesh High Court in certain writ appeals, reported in AIR 1991 Andh Pra 141, (Andhra Pradesh State Electricity Board Vidyut Soudha v. The Gowthami Solvent Oils), preferred against the decision of a learned single Judge. High Tension (Industrial) Consumers, who are the appellants in this Court filed writ petitions in the Andhra Pradesh High Court challenging the revision of tariffs in B.P. Ms. No.671 dated 10-6-1987 (w.e.f. 15-7-1987) as well as the further revision of tariffs in B.P. Ms. No.353 dated 15-4-1989 (give effect from 1-6-1989). The history of revision of tariffs by the Andhra Pradesh State Electricity Board (for short "The Board") in the background of which the challenge to these B.P. Ms. has to be examined, is mentioned in the impugned judgment. According, the facts material for consideration of the points required to be decided are alone mentioned herein.

2. Two question alone arise for consideration in all these matters by virtue of the order dated 10-9-1992 made by this Court, which is as under :-

"In these 78 petitions under Article 1