GRASIM INDUSTRIES LIMITED Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) Leave granted in SLP (C) No. 3297 of 1998.

(2.) As the point of law involved in both the cases are identical, they are being disposed of by this common judgment.

(3.) 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-XIII-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. 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 notification.