CHAIRMAN,M.P. ELECTRICITY BOARD vs SHIV NARAYAN

The Supreme Court held that the legal profession does not constitute a commercial activity, thereby affirming the Madhya Pradesh High Court's ruling that the electricity rates applicable to commercial consumers cannot be imposed on an advocate's office. The Court emphasized that the classification of consumers into domestic and commercial is valid, and the Board's circulars clearly delineate these categories. Consequently, the appeal by the Madhya Pradesh Electricity Board was dismissed, upholding the High Court's decision.