1. - This writ petition under Article 226 of the Constitution is filed in the following circumstances:

2. The petitioner is a registered partnership firm inter alia carrying on the business of cold storage in the name and style of Rajasthan Ice & Cold Storage with its registered office at Moti Chowk, Jodhpur. The petitioner has one power connection for the supply of electricity vide Account No. 23/1/2 Service No. 8082. Respondent No. 2 is supplier within the definition of Clause (b) of Section 2 of the Rajasthan Electricity (Duty) Act, 1962 and is governed by the said Act and the Rajasthan Electricity (Duty) Rules, 1962 (hereinafter referred to as 'the Act and the Rules' respectively). The following notification No. F.9(2) E & T/62/I dated March 26. 1962 was issued under the Rajasthan Electricity (Duty) Bill, 1962--

In pursuance of Sub-clause 3 of Clause 3 of the Rajasthan Electricity (Duty) Bill, 1962 read with the declaration inserted therein under Section 3 of the Rajasthan Provisional Collection of Taxes Act 1958 (Rajasthan Act 23 of 1958), the State Government being of the opinion that it is expedient in public interest to do so, hereby exempts from tax the consumed--

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