The State Of Maharashtra vs Reliance Industries Ltd

The Supreme Court examined whether the State of Maharashtra could withdraw or modify an exemption from electricity duty previously granted to captive power generators under the Bombay Electricity Duty Act, 1958. The Court held that the State, having granted exemption by notification under statutory power, was not legally precluded from subsequently withdrawing or modifying such exemption if done in public interest. The judgment upheld the State's authority to amend notifications prospectively or retrospectively under Section 5A of the Act. Consequently, the earlier notifications granting exemption were struck down as the State acted within its statutory powers.