TAMIL NADU ELECTRICITY BOARD vs STATUS SPINNING MILLS LTD

The Supreme Court addressed the legality of the Tamil Nadu Revision of Tariff Rates on Supply of Electrical Energy Act, 1978, in light of the Electricity (Supply) Act, 1948. The Court held that the State's power to amend tariff rates under Section 4 of the 1978 Act is valid and does not conflict with the central legislation. The judgment of the Madras High Court was upheld, affirming the tariff concessions for High Tension industries as per the Government Order dated 31.01.1995, thus reinforcing the State's authority in tariff regulation.