Supreme Court · 1988 INSC 190 · Decided 28 July 1988
State of U.P. and ORS. v. Renusagar Power CO. and Others
- Court
- Supreme Court of India
- Citation
- 1988 INSC 190 · [1988] SUPP. 1 S.C.R. 627
- Case number
- CIVIL APPEAL No. 2966/1986
- Decided
- 28 July 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Electricity Act Section 28
Headnote
U.P. Electricify (Duty) Act, 1952-Whether Renusagar Power Co., respondent No. I, is 'own' source of generation of electricity of Hindalco,. respondent No. 2 under section 3(1)(c) of-Whether Hindalco is liable to pay electricity duty on ihat.footinirWhether corporate veil should be lifted in the sub-section (4) of section 3-0f. Disallowing request for exemption from levy of electricity duty under sub-section (4) of section 3 of the U.P. Electricity Duty Act, 1952 A B c ('the Act'), as amended, the appellants issued notice of demand asking D respondent No. 1, Renusagar Power Co., to
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