STATE OF GUJARAT vs SAURASHTRA CEMENT & CHEMICAL INDUSTRIES

The Supreme Court upheld the Gujarat High Court's decision granting exemption from electricity duty under Section 3(2)(vii)(b) of the Bombay Electricity Duty Act, 1958, to the respondent, which had established a new industrial undertaking. The Court clarified that the respondent's new kiln constituted a new industrial undertaking eligible for such exemption, as it commenced production after the stipulated date. The appeal by the State Government was dismissed, affirming the High Court's ruling.