https://www.taxtmi.com/caselaws?id=184469 The SC held that guest houses maintained by a company for employees visiting temporarily are not premises "exclusively used as a private residential premises" for tariff purposes under Section 3(1) of the Bombay Electricity Duty Act, 1958. The expression was construed according to its natural and ordinary meaning, requiring private residential use for a sufficiently continued period. The fact that the guest house was not run for profit, or that "private" was opposed to "public", was treated as irrelevant to classification. Such premises therefore fall outside Category 'R' and are subject to the tariff applicable to Category 'C'. en-us Fri, 23 Feb 1996 00:00:00 +0530 Sat, 09 Jul 2016 12:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184469 The SC held that guest houses maintained by a company for employees visiting temporarily are not premises "exclusively used as a private residential premises" for tariff purposes under Section 3(1) of the Bombay Electricity Duty Act, 1958. The expression was construed according to its natural and ordinary meaning, requiring private residential use for a sufficiently continued period. The fact that the guest house was not run for profit, or that "private" was opposed to "public", was treated as irrelevant to classification. Such premises therefore fall outside Category 'R' and are subject to the tariff applicable to Category 'C'. Case-Laws Indian Laws Fri, 23 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184469