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2000 (5) TMI 1061 - SC - Indian LawsWhether pumping out water from a mine comes within the meaning of manufacture, production, processing or repair of goods so as to claim exemption from duty under Notifications issued under sub-section 3 of Section 3 of the Rajasthan Electricity (Duty) Act 1962? Held that:- The energy consumed for pumping out water from a mine out water from a mine cannot be accepted as the energy consumed by a consumer in any industry’ in the manufacture, production, processing or repair of goods so as to claim exemption or reduced rate of duty by the plaintiff by virtue of the afore mentioned two notificationss dated 2.3.1963 and 1.11.1965. Appeal is entitled to succeed.
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