https://www.taxtmi.com/caselaws?id=174362 A State Government direction under the Electricity (Supply) Act, 1948 on concessional tariff for agricultural pump sets was treated as binding policy guidance for the Electricity Board. Even where the direction indicated a flat rate, the Board's tariff decision remained valid because it independently accepted the rate as appropriate in exercising its statutory tariff function. Preferential tariff treatment for agricultural consumers was also held not to offend Article 14, since the classification between agriculturists and high-tension consumers was considered reasonable and non-arbitrary, and cross-subsidy alone did not make the scheme unconstitutional. The tariff revisions were therefore sustained. en-us Wed, 01 Mar 1995 00:00:00 +0530 Wed, 07 Oct 2015 11:50:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174362 A State Government direction under the Electricity (Supply) Act, 1948 on concessional tariff for agricultural pump sets was treated as binding policy guidance for the Electricity Board. Even where the direction indicated a flat rate, the Board's tariff decision remained valid because it independently accepted the rate as appropriate in exercising its statutory tariff function. Preferential tariff treatment for agricultural consumers was also held not to offend Article 14, since the classification between agriculturists and high-tension consumers was considered reasonable and non-arbitrary, and cross-subsidy alone did not make the scheme unconstitutional. The tariff revisions were therefore sustained. Case-Laws Indian Laws Wed, 01 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174362