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<h1>Supreme Court dismisses Special Leave Petition; Contempt proceedings closed for Mr. A.C. Nayak</h1> <h3>State of Odisha & Anr. Versus Odisha Power Generation Corporation Ltd.</h3> The Supreme Court of India, in 2017, dismissed the Special Leave Petition due to the absence of legal grounds for interference. Contempt proceedings ... Concessional rate of entry tax - Section 9C of the Orissa Entry Tax Act, 1999 - petitioner is engaged in business of generation of electricity and distribution thereof in the State of Odisha - whether generation of electricity is a manufacturing activity - It was held by Orissa High Court that petitioner is entitled to avail concessional rate of entry tax on coal in terms of Rule 3(4) of the OET Rules - HELD THAT:- There are no legal and valid ground for interference. The Special Leave Petition is dismissed. The Supreme Court of India, in 2017, dismissed the Special Leave Petition as no legal grounds were found for interference. Contempt proceedings against Mr. A.C. Nayak were directed to be closed.