Supreme Court of India
Essar Steel India Ltd. and Anr. v. State of Gujarat and Anr.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that the decision of thii Tributialis unsustainable.
Judgment, page 15
From the headnote
Bombay Electricity Duty Act, 1958: s.3(2)(vii)(a) and s.3(3) - Claim for exemption from duty by appellant no.I under the provisions of s.3(2)(vii) and also under the notification dated 27.02.1992 issued uls.3(3) of 1958 Act- Held: Appellants sold 58% of installed capacity to the Electricity Board - Therefore, exemption u/s.3(2)(vii)(a) is not available since the energy was not generated jointly with the Board - Further, appellant is not entitled to the benefit of exemption as claimed under notification dated 27.2.1992 as th.e said notification specifically provided that generating sets should
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Where later benches applied it
Of those, 1 relied on
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