https://www.taxtmi.com/caselaws?id=105258 An industrial unit eligible under an incentive tariff policy was entitled to concessional tariff where failure to commence commercial production by the stipulated date resulted from the Electricity Board's delayed supply of power. The policy granted concessional tariff for five years from commercial production, but the delay was attributable to the Board despite the unit's reliance on the policy, allotment of power, and repeated requests for early connection. A literal reading of the timing condition was held inequitable in these circumstances. The unit was therefore entitled to concessional tariff, with the benefit limited to three years and adjusted for the period already covered by interim relief. en-us Tue, 17 Dec 2002 00:00:00 +0530 Sat, 05 Jul 2014 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105258 An industrial unit eligible under an incentive tariff policy was entitled to concessional tariff where failure to commence commercial production by the stipulated date resulted from the Electricity Board's delayed supply of power. The policy granted concessional tariff for five years from commercial production, but the delay was attributable to the Board despite the unit's reliance on the policy, allotment of power, and repeated requests for early connection. A literal reading of the timing condition was held inequitable in these circumstances. The unit was therefore entitled to concessional tariff, with the benefit limited to three years and adjusted for the period already covered by interim relief. Case-Laws Indian Laws Tue, 17 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105258