Supreme Court · 2003 INSC 47 · Decided 29 January 2003
State of Gujarat and ORS. v. Saurashtra Cement and Chemical Industries
- Court
- Supreme Court of India
- Citation
- 2003 INSC 47 · [2003] 1 S.C.R. 695
- Case number
- CIVIL APPEAL No. 3658/1994
- Decided
- 29 January 2003
- Bench
- M.B. SHAH, ARUN KUMAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Bombay Electricity Duty Act, 1958-Section 3(2)(vii)(b) and clause (ii)(c} of Explanation I to Section 3-Exemption from levy of electricity duty­ Entitlement of-Held: For claiming exemption the unit should be a new C industrial unit-Further it should not be expansion of existing business or assets of the existing unit, thus not entitled to claim exemption from levy of electricity duty-Hence order of High Court granting exemption set aside. Words and Phrases: 'New Industrial Undertaking '-Meaning of in the context of Section 3(2)(vii}(b} of the Bombay Electricity Duty Act, 1958.
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