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1975 Supreme(Cal) 326

SABYASACHI MUKHARJEE
DAMODAR VALLEY CORPORATION – Appellant
Versus
THE SUPERINTENDENT OF COMMERCIAL TAXES, GIRIDIH – Respondent


Advocates Appeared:
Bhagabati Prasad Banerjee, D.PAL, M.SEAL, RANADEB CHOUDHURY, SOUMENDRA CHANDRA BOSE

SABYASACHI MUKHARJI, J.

( 1 ) THE petitioner in this case is the Damodar Valley Corporation, a statutory Corporation established by the Damodar Valley Corporation Act, 1948. The Corporation was established, inter alia, for the purpose of generating electric power for distribution, control of flood in Damodar and to provide water for irrigation. The Corporation supplies power in the statutory area of the Valley and certain areas outside the Valley with the permission of the State Government. In order to fulfil the statutory obligation, the Corporation has set up a power generation and transmission system in the area. Part of the area falls in the State of Bihar and the other part falls within the State of West Bengal. Power system consists of a 132 KV Grid or a ring of 132 KV transmission lines astride the boundary of the two States. The Corporation operates generating stations, two of which are in West Bengal and four of which in the State of Bihar. feeding power and energy into the said 132 KV Grid. There are a number of sub-stations in both the States connecting to the main 132 KV lines for supplying power to the consumers either at 33 KV or 132 KV. It is the case of the petitio











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