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1999 (11) TMI 880 - SUPREME COURT

1999 (11) TMI 880 - SUPREME COURT - AIR 2000 SC 66 - Dated:- 16-11-1999 - S Ahmed and R Sethi, JJ. ORDER R.P. Sethi, J 1. Leave granted in SLP(C) No. 3297 of 1998. 2. As the point of law involved in both the cases are identical, they are being disposed of by this common judgment. 3. The appellants who had set up their own generating units for the supply of electrical energy in the State of Madhya Pradesh have claimed the benefit of Notification No.F. 10-7-111-81 dated 13th March, 1981 issued und .....

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anted vide aforesaid notification. 4. It is contended on behalf of the appellants that the notification was applicable to all producers who run industries by establishing their own generating stations for the purposes of consumption of electrical energy notwithstanding as to whether they had started generating the electricity after or prior to 10.12.1980. In order to appreciate the contentions raised on behalf of the appellants, It is necessary to have a look at the notification, the benefit of .....

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t hereby exempts with effect from the 10th December, 1980 all producers who run industries (from payment of duty, during the period as specified in column (1) of the Schedule below and to the extent as specified in the corresponding entries in column (2) thereof, in respect of the electrical energy consumed by such producers for thee purposes of the industries run by them. 5. Such a notification has been issued under Section 3B of the Act which provides as: 3B. Power to exempt-Where the State Go .....

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y,as it may specify in the notification,- (a) exempt from payment of duty in whole or in part- i) any distributor of electrical energy or producer in respect of the electrical energy sold or supplied to such industry for the purposes thereof; ii) where any producer or class of producers runs the industry, in respect of the electrical energy consumed by such producer or class of producers for the purpose of such industry; iii) any distributor of electrical energy or producer in respect of the ele .....

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person claiming its benefit is obliged to satisfy the court that his claim was covered by the exemption notification. The notification has to be read in its entirety and not in parts. This Court in Union of India and Ors. v. Wood Papers Ltd. and Anr. held: Entitlement of exemption depends on construction of the expression 'any factory commencing production' used in the Table extracted above. Literally exemption is freedom from liability, tax or duty. Fiscally it may assume varying shape .....

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able burden or progressive approach of fiscal provisions intended to augment State revenue. But once exception or exemption becomes applicable no rule or principle requires it to be construed strictly. Truly speaking liberal and strict construction of an exemption provision are to be invoked at different stages of interpreting it. When the question is whether a subject falls in the notification or in the exemption clause then it being in nature of exception is to be construed strictly and agains .....

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