Supreme Court · 1983 INSC 98 · Decided 19 August 1983
Swaroop Vegetable Products Industries Etc v. State of U. P. and Others ETC.
- Court
- Supreme Court of India
- Citation
- 1983 INSC 98 · [1983] 3 S.C.R. 666
- Case number
- CIVIL APPEAL No. 1312/1976
- Decided
- 19 August 1983
- Bench
- S. MURTAZA FAZAL ALI, A. VARADARAJAN, M.P. THAKKAR (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14
Headnote
F G H 666 SWAROOP VEGETABLE PRODUCTS INDUSTRIES ETC, v. STATE OF U. P. AND OTHERS ETC. August 19, 1983 [S. MURTAZA FAZAL ALI, A. VARADARAJAN AND M.P. THAKKAR, JJ.J U. P. Electricity (Duty) Act, 1952-Sec. 3(1) (a), (b) and (c) and sec. 4(1) (a), (b) and (c)-Levy and payment of electricity (Duty) Act, 1952-Notification dated 17.3.1973 under sec. 3(4)-Exemption from payment of duty to persons consuming electrical energy from own source of generation installed after 2.1.1973-Validity of. The appellants who had their Own source of generation of electrical energy (generating
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