SWAROOP VEGETABLE PRODUCTS INDUSTRIES ETC, vs STATE OF U. P. AND OTHERS ETC.

The Supreme Court held that under the U.P. Electricity (Duty) Act, 1952, a person consuming electrical energy from their own generation source is liable to pay electricity duty, irrespective of purchasing electricity from another source, as per Sections 3(1)(a), (b), and (c). The Court clarified that the duty is chargeable on the consumption of energy, and the source of acquisition is irrelevant. The appeal by the State of U.P. was allowed, affirming the liability for duty on self-generated electricity consumption.