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"It is necessary first to examine the periphery of the statutory fields within which, the Board and the State Government has to function. Admittedly both are statutory functionaries under the Central Act. They have to perform their obligations within the limits they have been entrusted with. Section 78A empowers the State Government to issue directions to the Board on question of policy, on the other hand the Board has to perform its statutory obligations under the said Act and with reference to the fixation of tariff it has to act in terms of what is contained in Ss.49 and 50(59). But this field of policy direction is not unlimited. There cannot be any policy direction which pushes the Board to perform its obligations beyond the limits of the said two sections. Any policy direction, which in its due performance keep the Board within its permissible statutory limitations would be binding on the Board. So, both State and the Board have to maintain its cordiality and co-ordination in terms of the statutory sanctions. If any policy direction pushed the Board in its compliance beyond statutory limitations, it cannot be a directions within the meaning of Section 78A. It is significant that opening words of S.78-A is, "in the discharge of its functions, the Board shall be guided by such directions." So, the direction of the State is for the guidance to the Board, in the discharge of its functions. Thus this direction has also limitation to give direction which will subserve in performing its statutory obligation....".