COMMON ORDER

A. Prelude:

The State, The Power, The Duty - thinking of these by switching on the concept of electricity is the subject matter. All these Writ Petitions seek identical relief and are therefore considered and disposed of by this common order.

B. The Petitions:

2. The petitioners in this batch of Writ Petitions are industrial concerns that consume electricity from their own captive generating plants and/or procure power through open access from Indian Energy Exchange Limited (IEX) or Power Exchange India Limited (PXIL).

3. In these Writ Petitions, there are two sets of prayers. First, the petitioners challenge G.O.Ms.No.55, Energy (D2) Department, dated 20.10.2021. They pray to quash the same and, consequently, to restrain the respondents, namely the State of Tamil Nadu, through the Secretary, Energy Department, the Chief Electrical Inspector to the Government, and the Tamil Nadu Generation and Distribution Corporation Limited (TANGEDCO), or their officers, employees, or subordinates, from collecting the tax under the Tamil Nadu Tax on Consumption or Sale and Electricity Tax Act, 2003 (hereinafter referred to as the Act 12/2003).

4. By the said Government Order, it is stated