Raiasthan Stat Eelectricity Board vs Associated Stone Industries & Anr

The Supreme Court examined whether the act of 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 exemption from electricity duty applies to activities directly related to the manufacture of goods, and thus, the plaintiff's activities of excavating stones and processing them into slabs qualified for the exemption. The appeal by the Rajasthan State Electricity Board was dismissed, affirming the lower court's ruling in favor of the plaintiff.