ESSAR STEEL INDIA LTD. vs STATE OF GUJARAT

The Supreme Court upheld the Gujarat High Court's dismissal of the Letters Patent Appeal filed by Essar Steel India Ltd. against the State of Gujarat regarding the exemption from electricity duty under the Bombay Electricity Duty Act, 1958. The Court clarified that the exemption granted was contingent upon the operational status of the power plant 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 demand notice was valid and enforceable under the Act.