JUDGMENT

Shivaraj V. Patil, J.-In the light of the contentions raised and submissions made before us, the only question that arises for consideration and decision in this appeal is whether pumping out water from a mine comes within the meaning of manufacture, production, processing or repair of goods so as to claim exemption from duty under Notifications issued under sub-section 3 of Section 3 of the Rajasthan Electricity (Duty) Act, 1962 (for short the Act )?

2. This appeal is by the Rajasthan State Electricity Board, Jaipur the Defendant in the suit.

3. In short and substance, the facts which are considered relevant and necessary for disposal of this appeal are the following:

4. The Plaintiff-Respondent No. 1 is a registered public limited company. It is engaged in excavating stones from the collieries and thereafter converting them into slabs by cutting and polishing. The Rajasthan State Government levied electricity duty under the provisions of the Act. A Notification dated 26.3.1962 was issued by the State under Section 3(3) of the Act granting exemption from tax on the energy consumed by a consumer in any industry in the manufacture, production, processing or repair of goods an