M/S. K. D. Industries vs Bihar State Electricity Board & Ors

The Supreme Court addressed the entitlement of low tension industrial users to exemption from minimum guarantee charges under the Bihar Industrial Policy of 1995. The Court interpreted the relevant provisions, particularly Paragraphs 9.4 and 9.6, and concluded that the exemption applies only to high tension connections with a load up to 500 KVA, not to low tension connections which are measured in Horse Power. The Court upheld the decisions of the lower courts, affirming that the appellants were not entitled to the claimed exemption.