Supreme Court · 2016 INSC 1017 · Decided 10 November 2016
Manganese Ore India LTD. v. State of M.P. & ORS.
- Court
- Supreme Court of India
- Citation
- 2016 INSC 1017 · [2016] 11 S.C.R. 780
- Case number
- CIVIL APPEAL No. 2464/2016
- Decided
- 10 November 2016
- Bench
- DIPAK MISRA, SHIVA KIRTI SINGH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Madhya Pradesh Electricity Duty Act, 1949 - Explanation (b) of Part B of Table of Rates of Duty to s. 3(1) -Interpretation of term "processing" under the definition of "mine" - Grievance of appellant pertains to definition of "mine" the effect of which is to make of higher rate of duty for "mines" (i.e. a composite activity of mining and processing) - Propriety of- Held: The word "processing" herein would mean those processes with help of hands or machineries connected and linked to mining activity- It would not include
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