Supreme Court · 2000 INSC 301 · Decided 8 May 2000

Rajasthan State Electricity Board v. Associated Stone Industries and ANR.

Court
Supreme Court of India
Citation
2000 INSC 301 · [2000] 3 S.C.R. 1179
Case number
CIVIL APPEAL No. 1568/1991
Decided
8 May 2000
Bench
S.S.M. QUADRI, SHIVARAJ V. PATIL (2-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil

Headnote

B Rajasthan Electricity (Duty) Act, 1962-Section 3(3)-1962 Notifica- tion exempted energy consumed in any industry in manufacture, production, processing or repair of goods including mining activity-Notifications issued in 1963 and 1965 withdrew exemption given to mines-Respondents consumed c activity-Notice issued for payment of electricity duty after withdrawal of exemption-Trial Court dismissed injunction suit filed by respondent which was later allowed by District Judge-High Court con.finned order of injunction-On appeal Held, Mining activity is distinguished from a manufacturing

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