Bombay Electricity Duty Act, 1958

Saurashtra Cement and Chemical Industries set up a new kiln in a new building on the same premises, using existing crushers, cranes, and other plant, and applied for exemption from electricity duty under the Bombay Electricity Duty Act, 1958. The statutory authority rejected the application, but the Gujarat High Court …

The Municipal Corporation of Greater Bombay billed Mafatlal Industries for electricity duty on guest houses it maintained for its employees, classifying them under Category C of the 1981 tariff. The company contended that the guest houses should fall under Category R, which is applicable to premises "exclusively used a…

ESSAR Steel Ltd. (appellant No.1) and its sister company ESSAR Power Ltd. (appellant No.2) sought exemption from electricity duty under the Bombay Electricity Duty Act, 1958, invoking Section 3(2)(vii)(a)(i) and a 1992 notification issued under Section 3(3). The claim was based on the contention that the power generate…