HITECH ELECTROTHERMICS& HYDROPOWER LTD. vs STATE OF KERALA

The Supreme Court held that the appellant was not entitled to the concessional tariff under the Kerala Government's industrial policy as commercial production must have commenced by 31st December 1996, as per the policy guidelines. The Court found that despite the appellant's claims of delays due to the inaction of the Kerala State Electricity Board, the eligibility criteria were clear and not met. Consequently, the appeal was dismissed, affirming the High Court's decision that the appellant could not claim the tariff concession.