Supreme Court · 2017 INSC 431 · Decided 2 May 2017
Essar Steel India LTD. and ANR. v. State of Gujarat and ANR.
- Court
- Supreme Court of India
- Citation
- 2017 INSC 431 · [2017] 4 S.C.R. 767
- Case number
- CIVIL APPEAL No. 4842/2017
- Decided
- 2 May 2017
- Bench
- A.K. SIKRI, ASHOK BHUSHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Electricity Act
Headnote
Bombay Electricity Duty Act, 1958: A B s.3(2)(vii)(a) and s.3(3) - Claim for exemption from duty by appellant no.I under the provisions of s.3(2)(vii) and also under C the notification dated 27.02.1992 issued uls.3(3) of 1958 Act- Held: Appellants sold 58% of installed capacity to the Electricity u/s.3(2)(vii)(a) is not available since the energy was not generated jointly with the Board - Further, appellant is not entitled to the benefit of exemption as claimed under notification D dated 27.2.1992 as th.e said notification specifically provided that generating sets should have been
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)