Supreme Court · 2007 INSC 597 · Decided 15 May 2007

Southern Petrochemical Industries CO. LTD. v. Electricity Inspector and E.T.I.0. and ORS.

Court
Supreme Court of India
Citation
2007 INSC 597 · [2007] 6 S.C.R. 955
Case number
CIVIL APPEAL No. 2551/2007
Decided
15 May 2007
Bench
S.B. SINHA, MARKANDEY KATJU (2-judge bench)
Outcome
Disposed off
Case type
Civil
Acts & sections cited
Constitution Article 14, 248, 254, 288, 366; Electricity Act

Headnote

B Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003- Legislative competence and validity of-Held: State has not overstepped its limits of power-Legislative competence of the State and validity of the Act C upheld-Also not repugnant to the Electricity (Supply) Act, 1948- Constitution Act, 1897, Section 6. Doctrines: Doctrine of purposive construction-Doctrine of legitimate expectation-Doctrine of promissory estoppel-meaning and applicability of Words & Phrases: "Unless a different intention", "Corresponding': "not withstanding such repeal"-Meaning

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