Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Madhya Pradesh Electricity Duty Act 1949 - Explanation (b) of Part B of Table of Rates of Duty to s. 3(1) -Interpretation of term |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Madhya Pradesh Electricity Duty Act, 1949 - Explanation (b) of Part B of Table of Rates of Duty to s. 3(1) -Interpretation of term "processing" under the definition of "mine" - Grievance of appellant pertains to definition of "mine" the effect of which is to make processing a part of mining and prescription of higher rate of duty for "mines" (i.e. a composite activity of mining and processing) - Propriety of- Held: The word "processing" herein would mean those processes with help of hands or machineries connected and linked to mining activity- It would not include process by which a new or differe.nt article other than one which has been mined, is produced-The intent and purpose is certainly not to compel and force a manufacturing unit set up at an acceptable distance fiĀ·om mine to pay electricity tariff at a higher rate - Pertinently, a mamifacturing unit whether adjacent to the mine or not, would pay a lower tariff - Thus, tariff has to be levied as meant for mamifacturing unit- Electricity Tariff- Interpretation of statutes - Maxim - Noscitur a sociis - Mines and Minerals.Madhya Pradesh Electricity Duty Act, 1949 - Explanation (b) of Part B of Table of Rates of Duty to s. 3(1) - Interpretation of term "mineral" under the definition of "mine" - Plea of appellant that manganese ore is a mineral but ferro manganese is not a mineral because the said mineral is converted into "alloy" and ceases to be mineral - However, the State contended that definition is an inclusive one - Held: Appellant was using manganese ore as one of the raw materials and consuming the same while manufacturing ferro manganese alloy - The stage of crushing, treating, processing, etc. of manganese ore was in Integrated Manganese Beneficiation Plant (!MB Plant) stage, same cannot be applied in Ferro ManganesePlant Stage - Thus, Ferro Manganese Plant, being a unit involved in manufacturing o,f ferro manganese alloy as opposed to a unit involved in crushing, treating, processing, etc. of manganese ore, cannot be treated within the extended definition of 'mine' - Mines and Minerals. |
Judge | Honble Mr. Justice Dipak Misra |
Neutral Citation | 2016 INSC 1017 |
Petitioner | Manganese Ore India Ltd. |
Respondent | State Of M.p. & Ors. |
SCR | [2016] 11 S.C.R. 780 |
Judgement Date | 2016-11-10 |
Case Number | 2464 |
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