Supreme Court of India

Southern Petrochemical Industries Co. Ltd. v. Electricity Inspector and E.t.i.0. and Ors.

Neutral citation

Reported as [2007] 6 S.C.R. 955

Bench S.B. Sinha and Markandey Ka Tju JJ.

Decided 15 May 2007

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.

5 Supreme Court benches have cited this judgment.

What the Court ordered

We are of the opinion that the impugned judgment cannot be sustained which is set aside accordingly.

Judgment, page 72

From the headnote

Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003- Legislative competence and validity of-Held: State has not overstepped its limits of power-Legislative competence of the State and validity of the Act upheld-Also not repugnant to the Electricity (Supply) Act, 1948- Constitution of India, 1950-Articles 14, 248, 254, 288, 366-General Clauses Act, 1897, Section 6. Doctrines: Doctrine of purposive construction-Doctrine of legitimate expectation-Doctrine of promissory estoppel-meaning and applicability of Words & Phrases: "Unless a different intention", "Corresponding': "not

Authorities it was built on

1985 S. Sundaram Pillai, Etc. v. V.R. Pattabiraman Etc. cited by 48
1994 Kasinka Trading and Anr. Etc. Etc> v. Union of India and Anr. cited by 33
1968 T. S. Baliah v. T. S. Rengachari cited by 17
2006 State of Bihar and Ors. v. Project Uchcha Vidya, Sikshak Sangh and Ors. cited by 6
1966 Girdharilal Amrathlal Shodan and Ors. v. State of Gujarat and Others cited by 6

Where later benches applied it

2020 West U.P. Sugar Mills Association & Ors. v. The State of Uttar Pradesh & Ors. relied on
2025 The State of Maharashtra & Ors. v. Prism Cement Limited & Anr referred to
2024 Union of India & Ors. v. Santosh Kumar Tiwari referred to
2013 Suresh Kumar Koushal and Another v. Naz Foundation and Others referred to
2020 Union of India & Another Etc. Etc. v. M/s V.v.f Limited & Another Etc. Etc. not applicable

Of those, 1 relied on · 3 referred to · 1 not applicable

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