NAVANITI PRASAD SINGH, NILU AGRAWAL
Jaisal Polyplast – Appellant
Versus
Bihar State Electricity Board – Respondent
NAVANITI PRASAD SINGH, J.
1. With leave of Court a supplementary affidavit has been filed on behalf of the appellant bringing on record certain additional documents to show purchase of generator, exemption from sales tax under the Industrial Policy, 1995 of the State Government in respect of new industrial units, the income tax returns showing initially the firm to be a profit making concern and continuing production well after disconnection as well. Heard the parties at length.
2. The appellant is the unsuccessful writ petitioner/appellant. The facts are not in dispute. In 1995, the State Government came with the new Industrial Policy to give incentive of setting up of industries including small scale industry. There were manifold incentives. One of the incentives was in relation to exemption of sales tax for a period of 8 years from the date of production. The other was that industrial units would not be liable to pay Monthly Minimum Guarantee (hereinafter in short referred to as ‘MMG’) charges and/or Annual Minimum Guarantee Charges in respect of electricity. The effect of this later incentive was that the unit would be liable to be billed only on the actual consumption
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