The learned counsel for the Appellant submitted that the State Commission has erroneously fixed the GCV @ 3200 K Cal per Kg simply adopting this value from its earlier tariff order. The learned counsel vehemently submitted that the State Commission has not considered the most important property of biomass feed stocks with regard to the combustion and to the other thermo-chemical processes like moisture-content, which influences the energy content of the fuel and also the efficiency, fuel-consumption, viability of Biomass Power Plant etc. In fact, the GCV of fuel is determined based on the moisture, sand and ash-content of the biomass used. For reduction of moisture, the only economical solution is the natural drying. Even the process of natural drying requires high inventory levels because of the seasonal availability of certain types of biomass. Further, over and above the above aspects, there is almost no way to deal with the seasonal rainfall which makes the fuel wet and keeping all such aspects in view, the GCV of fuel needs to be adjusted taking into account the moisturecontent etc which is unavoidable. The learned counsel further submitted that on an average, the biomass plants are operated with the