Kusumam Hotels (P) Ltd vs Kerala State Electricity Board & Ors

The Supreme Court addressed the appeals concerning the classification of hotels as an 'industry' under the Kerala Government's tourism policy, which entailed various concessions including electricity tariff reductions. The Court held that the appellants, having upgraded their hotels, were entitled to the benefits of the policy as classified hotels from 1990. The Court emphasized the need for adherence to the policy provisions and the importance of the Director of Tourism's certification for tariff concessions, thereby reinforcing the legal principle that government policies must be implemented in accordance with their stated terms.