Supreme Court · 1995 INSC 364 · Decided 10 May 1995

State of Madhya Pradesh and ORS. v. M/S. Birla Jute Manufacturing CO. LTD.

Court
Supreme Court of India
Citation
1995 INSC 364 · [1995] SUPP. 1 S.C.R. 271
Case number
CIVIL APPEAL No. 5507/1995
Decided
10 May 1995
Bench
KULDIP SINGH, N. VENKATACHALA (2-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Constitution Article 32

Headnote

Madhya Pradesh Electricity Duty Act, 194~Section 3--Duty leviable on consumption of electrical energy-Premises to which Mines Act, 1952 ap­ plies-'Factory'-Meaning of The respondent had set up several industries all over the country for the manufacture and sale of consumable goods. One of such factory at another place in the State of Madhya Pradesh. Huge lime stone boulders extracted • A B c from the mines known as dhokas were broken into small sizes lime stones D known as gittis for being used as raw material for manufacture of cement in the cement factory by a lime-stone

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