O R D E R

The writ petition is filed challenging the impugned order of the 1st respondent in Letter Ms.No.97 dated 06.08.2012 on the premise that it is contrary to the directions of this Court in W.A.No.1611 of 1997, 1380 to

1385 of 2000.

2. The petitioner Company is engaged in the manufacture and marketing of various types and grades of Portland cement. It is the case of the petitioner that the petitioner Company is an energy intensive industry. In view of the acute shortage of power supply, the petitioner with a view to augment the supply of electricity by TANGEDCO had installed 2x5000 KVA and 2x2500 KVA generating sets at its plant in Trichy.

3. It is submitted by the learned counsel for the petitioner that prior to the year 2003 the taxation on consumption of electricity was governed by the Tamil Nadu Electricity (Taxation on Consumption) Act, 1962.

4. Importantly, Section 12 of the Tamil Nadu Electricity (Taxation on Consumption) Act, 1962 provided for exemptions from payment of tax while the Government was vested/ conferred with power to issue notifications for granting exemptions under Section 13 of the said Act. In this regard, it may be relevant to extract Section 12 and 13 of