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T. RAJA, K. KUMARESH BABU
Southern Petrochemical Industries Corporation Ltd. – Appellant
Versus
Superintending Engineer, Tuticorin Electricity Distribution Circle – Respondent
JUDGMENT :
K.Kumaresh Babu, J.
Prayer: Writ Appeal filed under Clause 15 of Letters Patent, against the order of this Court dated 18th June 2010 made in W.P.No.1197 of 2003.
This intra-Court appeal has been preferred by the unsuccessful writ petitioner challenging the demand notice dated 20.12.2002 issued by the first respondent calling upon the appellant to pay a sum of Rs.10,40,53,657.45 towards electricity tax on self generation.
2. Heard Mr.AR.L.Sundaresan, learned Senior Counsel appearing for the appellant, Mr.S.Silambanan, learned Additional Advocate General assisted by Mr.N.Abdul Kalaam, learned counsel appearing for the first respondent and Mr.K.V.Sajeev Kumar, learned Special Government Pleader appearing for the respondent 2 and 3.
3. Mr.AR.L.Sundaresan, learned Senior Counsel appearing for the appellant would submit that the appellant is a manufacturer of chemicals and fertilizers such as Urea and Di-Ammonium Phosphate. They also manufacture Ammonia, Carbon-dioxide, Sulphuric Acid, Phosphoric Acid, Gypsum and Hydrofluoro Silicic Acid at their factory in Tuticorin. They als
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