C.I.T., Jabalpur vs M/S. J.P. Tobacco Product Pvt. Ltd

The Supreme Court addressed the applicability of the Uttar Pradesh Government's policy decision dated 14.6.2006 regarding electricity supply to power loom bunkers under the HV-2 category. The Court held that the U.P. Electricity Regulatory Commission acted within its authority by restraining the implementation of the State Government's order, as it altered the approved tariff schedule contrary to the provisions of the Electricity Act, 2003, specifically Section 65. The Court affirmed that billing for power loom consumers must adhere to the existing tariff order without deviation.