The writ petitions filed by the appellants were dismissed by the High Court vide the impugned order holding that only such producers who had set up the generating units after 10.12.1980 were entitled to the exemption granted vide aforesaid numberification.
X of 1949 , the State Government hereby exempts with effect from the 10th December, 1980 all producers who run industries from payment of duty, during the period as specified in companyumn 1 of the Schedule below and to the extent as specified in the companyresponding entries in companyumn 2 thereof, in respect of the electrical energy companysumed by such producers for thee purposes of the industries run by them.
The appellants who had set up their own generating units for the supply of electrical energy in the State of Madhya Pradesh have claimed the benefit of Notification No.
F. 10 7 111 81 dated 13th March, 1981 issued under Section 3B of the Madhya Pradesh Electricity Duty Act, 1949 hereinafter referred to as the Act exempting with effect from 10th December, 1980 all producers who run industries from payment of duty during the period as specified in the Scheduled attached therewith.
