KERALA STATE ELECTRICITY BOARD LTD. vs RUBFILA INTERNATIONAL LIMITED

The Supreme Court ruled in favor of Rubfila International Limited, affirming the High Court's decision that the company is entitled to electricity tariff incentives from the date of commercial production, 26th March 1995, rather than the date of energisation, 16th September 1995. The court emphasized the importance of the commencement of commercial production as the relevant date for availing incentives under the Government of Kerala's policy. This decision clarifies the interpretation of the government's order regarding industrial incentives.