Manganese Ore India Ltd vs State Of M.P.& Ors

The Supreme Court addressed the interpretation of 'mine' and 'processing' under the Madhya Pradesh Electricity Duty Act, 1949, specifically focusing on Section 3(1) and its Explanation (b). The Court held that the definition of 'mine' includes premises or machinery used for processing minerals, affirming the High Court's dismissal of the writ petition challenging the constitutionality of the Act's provisions. The judgment clarified the scope of the term 'adjacent' in relation to mining activities, emphasizing the need for a comprehensive examination of the definitions provided in the Act.