The new company, APGPCL, as indicated above, cameinto being and started power generation and distribution of the sameaccording to the MOUs to the participating industries in proportion totheir share holding. ... The power so generated was taken to the gridof APSEB wherefrom it was being wheeled on payment ofwheeling charges to the APSEB in the shape of electricity to theextent of the charges for wheeling the electricity.