KORES (INDIA) LIMITED Vs. COLLECTOR OF ELECTRICITY DUTY

JUDGEMENT

(1.) THE petitioner has filed present petition under Article 226 of the Constitution of India with the following reliefs:

(2.) THE facts of the case, as could be gathered from the memo of petition, deserve to be set out as under:

(3.) THE petitioner is the Company incorporated under the provisions of the Companies Act, 1956 in May, 1936. In the year 1979, the petitioner Company acquired a sick composite textile mills known as 'Shri Amarsinhji Mills Limited' situated in Wankaner, District: Rajkot and in the year 1981 -81, the petitioner Company purchased the entire assets and liability of said Mill. The petitioner started manufacturing activity for the first time in the State of Gujarat with effect from 29.6.1981, since then the petitioner is running the erstwhile composite mill, known as 'Shri Amarsinhji Mills Limited, Proprietor -Kores (India) Limited". The erstwhile corporate body (Shri Amarsinhji Mills Limited) remained on paper, the name of which was subsequently changed to Shri Amarsinhji Stationary Industries Limited. The petitioner was manufacturing blended yarn and finished cloth at its composite Mills plant at Wankaner, District: Rajkot.