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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
B.P.COLABAWALLA, AMIT S.JAMSANDEKAR
JSW Steel Limited – Appellant
Versus
Electricity Inspector – Inspection Zone– I – Respondent
| Table of Content |
|---|
| 1. petition challenges denial of electricity duty exemption. (Para 1 , 2 , 3 , 4) |
| 2. exemption linked to eligibility certificate; promissory estoppel. (Para 5 , 6 , 7 , 8) |
| 3. strict interpretation; no automatic exemption extension. (Para 9 , 10 , 11 , 12 , 13 , 14) |
| 4. issues: notification linkage and post-2016 act effect. (Para 15 , 16) |
| 5. scheme ties incentives to eligibility certificate period. (Para 17 , 18 , 19 , 20 , 21 , 22 , 23 , 24) |
| 6. notification explicitly links exemption to eligibility period. (Para 25 , 26 , 27 , 28 , 29 , 30 , 31 , 32) |
| 7. validity extension extends eligibility period. (Para 33 , 34 , 35 , 36 , 37 , 38) |
| 8. 2016 act saves prior notifications; estoppel applies. (Para 39 , 40 , 41 , 42 , 43 , 44 , 45 , 46 , 47) |
| 9. petition allowed; refund electricity duty paid. (Para 48 , 49 , 50 , 51) |
JUDGMENT :
(Per Amit Satyavan Jamsandekar J.):
1. By the present petitions, the Petitioner has challenged the acts and decisions of the Respondents by which the Respondents have denied the Petitioner the exemption from payment of electricity duty. It is the case of the Petitioner that the Petitioner is entitled to exemption from payment of electricity duty for the peri
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