Raiasthanstateelectricity Board vs Associated Stone Industries & Anr.

The Supreme Court examined whether pumping water from a mine constitutes 'manufacture, production, processing or repair of goods' under Section 3(3) of the Rajasthan Electricity (Duty) Act, 1962. The Court held that the activities of excavating stones and converting them into slabs do not qualify as manufacturing, thus the plaintiff is not entitled to exemption from electricity duty. The appeal by the Rajasthan State Electricity Board was allowed, reversing the lower court's decision.