Essar Steel India Ltd. And Anr vs State Of Gujarat And Anr

The Supreme Court upheld the Gujarat High Court's dismissal of the Letters Patent Appeal concerning the exemption from electricity duty under Section 3 of the Bombay Electricity Duty Act, 1958. The Court clarified that the exemption granted to the appellant companies was contingent upon compliance with the conditions set forth in the relevant notifications and that the change in power policy did not retroactively affect the exemptions already granted. The appeal was dismissed, affirming the lower court's ruling that the appellants were not entitled to the claimed exemptions.