RAJASTHAN STATE ELECTRICITY BOARD Vs. ASSOCIATED STONE INDUSTRIES

JUDGEMENT

(1.) In the light of the contentions raised and submissions made before us, the only question that arises for consideration and decision in this appeal is whether pumping out water from a mine comes within the meaning of manufacture, production, processing or repair of goods so as to claim exemption from duty under Notifications issued under sub-section (3) of S. 3 of the Rajasthan Electricity (Duty) Act, 1962 (for short the 'Act')

(2.) This appeal is by the Rajasthan State Electricity Board, Jaipur, the Defendant in the suit.

(3.) In short and substance, the facts which are considered relevant and necessary for disposal of this appeal are the following.