HINDUSTAN COPPER LTD. vs STATE OF MADHYA PRADESH .

The Supreme Court upheld the dismissal of the appellant's writ petition regarding the applicability of the M.P. Electricity Duty Act, 1949, specifically Section 3, which mandates the payment of electricity duty on the consumption of electrical energy. The Court clarified that the appellant's operations, including mining and processing, fall under the definition of 'industrial purposes' as per the Act, thus subjecting them to the duty. The Court affirmed the High Court's ruling, concluding that the appellant is liable to pay the electricity duty as prescribed by the statute.