Hindustan Copper Ltd vs State Of Madhya Pradesh And Ors

The Supreme Court upheld the interpretation of the M.P. Electricity Duty Act, 1949, stating that the appellant's activities, which include both mining and processing, fall under the definition of 'mine' as per Section 3 of the Act. The Court clarified that the duty on electricity consumption applies to both mining and processing operations, as they are interconnected and part of the same project. The appeal against the Madhya Pradesh High Court's dismissal of the writ petition was therefore dismissed, affirming the duty's applicability.