Option (B) is correct because sugar, cotton textiles and vegetable oils are not footloose industries. Sugar, cotton textiles and vegetables oils require specific raw material and footloose industries are not dependent on any specific raw material.

Option (A) is not correct because cheap water transport has facilitated jute mill industry along the Hugli. Jute industry requires a lot of water which is easily available from the Hugli River.

Option (C) is not correct because the development of hydro electricity and petroleum reduced, to a great extent, the importance of coal energy as a locational factor for industry as Coal is easily transported to industry compared to petroleum and hydro electricity. Industries which use more power are located close to the source of energy.

Option (D) is not correct because port towns in India have attracted industries as ports constitute an important economic activity in coastal areas. Seaways transportation is the cheapest and effective transportation system compared to other systems.