KUSUMAM HOTELS (P) LTD. vs KERALA STATE ELECTRICITY BOARD .

The Supreme Court addressed the classification of hotels as an 'industry' under the Kerala Government's policy, which aligns with the Central Government's declaration. The Court held that the appellants, owners of classified hotels, are entitled to various concessions, including electricity tariff reductions as per the policy established by the Kerala State Electricity Board. The judgment emphasized the need for adherence to the policy provisions and the entitlement of the appellants to the benefits promised under the tourism industry classification.