Section 4(2)(c) in Punjab State Electricity Regulatory Commission Tariff Regulations, 2002
(c)a calculation of the utility's/licensee's estimated costs of providing the service required by the level of demand indicated in sub- paragraph (a) above for each consumer class during the same periods calculated in accordance with the financial principles and their applications in the Sixth Schedule to the Electricity (Supply) Act, 1948, or such other principles the Commission may prescribe from time to time ;