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Supreme Court of India

State of U.P. and Ors. v. Renusagar Power Co. and Others

Neutral citation
Reported as [1988] SUPP. 1 S.C.R. 627
Bench Sabyasacht Mukharji Ands. Ranganathan J.
Decided 28 July 1988

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

10 Supreme Court benches have cited this judgment.

What the Court ordered

We are of the opinion that there was no violation of the principles of natural justice because the relev­ ant datas were made available to the appellants.

Judgment, page 50

From the 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 facts of the case-Whether Hindalco is entitled to exemption from levy of electricity duty under 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 c ('the Act'), as amended, the

Authorities it was built on

Where later benches applied it

Of those, 4 relied on · 5 referred to · 1 not applicable

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