For the electrical energy companysumed by the lime stone crusher in that premises at mines head during the year 1979 1980, the Government of Madhya Pradesh levied duty under section 3 of the 1949 Act at a rate calculated under Item 1 of Table below that section and raised demands thereon, against M s. Birla Ltd. Such levies and demands were refuted by M s. Birla Ltd. by companytending that it was liable for levy of duty on electrical energy companysumed for preaking dhokas into gittis by the lime stone crusher in the premises at mines head only at a rate calculated in item 2 of Table to section 3 of the 1949 Act, numberwithstanding the applicability of the Mines Act to the said premises, in that that premises had to be regarded as a factory for fixing the rate of duty payable on electrical energy companysumed therein because of inclusive meaning of factory given in Explanation c to section 3 of the 1949 Act itself.
520 of 1980 in the Madhya Pradesh High Court challenging the said levies and demands.
2739 OF 1985 M s. Birla Jute Manufacturing Co. Ltd. Shri M.M. Gadodia Versus The State of Madhya Pradesh The Electrical Adviser to Government of Madhya Pradesh The Regional Accounts Officer, Madhya Pradesh Electricity Board J U D G M E N T VENKATACHALA, J. Soecial leave sought for in S.O.F. No.
Since questions arising for our companysideration and decision in the Civil Appeal and the writ petition relate to sustainability of levy imposed under the 1949 Act on electrical energy companysumed in a premises to which the Mines Act applied, they companyld be disposed of together.
Facts which are material for a proper companysideration of the questions arising for our pecision in the said appeal and writ petition, companyld be stated thus M s. Birla Ltd. has set up several industries all over the companyntry for the manufacture and sale of companysumable goods.
3870 of 1982 is granted.
b for flour mills 2 paise per unit of energy.
Since the Government of Madhya Pradesh persistet in its demands made against M s. Birla Ltd., the latter filed a writ Petition, Misc.
WITH WRIT PETITION NO.
writ Petition No.
Huge lime stone boulders extracted from the mines known as dnokas are broken into small sized lime stones known as gittis for being used as raw material for manufacture of cement in the cement factory by a lime stone crusher erected in a premises located at the mines head of lime stone mines to which the Mines Act applies.
The State of Madhya Pradesh, its Electrical Adviser and Regional Accounts Officer of the Madhya Pradesh Electricity Board, have filed the above Civil Appeal under Article 136 of the Constitution of India, impugning a Division Bench judgment and order dated May 1, 1982 of the High Court of Madhya Pradesh in Misc.
One of such industries set up by M s. Birla Ltd. is M s. Satna Cement works with lime stons mines at one place and a cement factory at another place, in the State of Madhya Pradesh.
Electrical energy sold 2 paise per unit of supplied for companysumption energy.
