MANGANESE ORE INDIA LTD. vs STATE OF M.P..

The Supreme Court interpreted the terms 'mineral' and 'processing' under the Madhya Pradesh Electricity Duty Act, 1949, specifically focusing on Section 3(1) and the definition of 'mine' in Explanation (b). The Court held that the definition of 'mine' includes premises and machinery used for processing minerals, affirming the validity of the duty imposed on electricity consumption in mining operations. The appeals by Manganese Ore India Ltd. were dismissed, upholding the High Court's decision.