Supreme Court of India · 2022-01-07
THE STATE OF MAHARASHTRA vs SHRI VILE PARLE KELVANI MANDAL
- Citation / case number
- SC 2019/17401
- Court
- Supreme Court of India
- Petitioner
- THE STATE OF MAHARASHTRA
- Respondent
- SHRI VILE PARLE KELVANI MANDAL
- Author
- HON'BLE MR. JUSTICE M.R. SHAH
- Bench
- HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE M.R. SHAH
Judgment text excerpt
The Supreme Court upheld the High Court's decision exempting educational institutions from paying electricity duty under the Maharashtra Electricity Duty Act, 1958. The court reasoned that the institutions, being charitable entities, were entitled to the exemption as per the provisions of the Act prior to the amendment in 2016. Consequently, the appeal by the State of Maharashtra was dismissed, affirming the rights of the educational institutions.