RAJASTHAN STATE ELECTRICITY BOARD vs ASSOCIATED STONE INDUSTRIES

The Supreme Court addressed whether pumping water from a mine qualifies as 'manufacture, production, processing or repair of goods' under Section 3(3) of the Rajasthan Electricity (Duty) Act, 1962. The Court held that such activities do not fall within the exemption provided by the Act, affirming the lower court's decision to dismiss the plaintiff's claim for reduced electricity duty. Consequently, the appeal by the Rajasthan State Electricity Board was dismissed, upholding the duty levied on the plaintiff.