https://www.taxtmi.com/caselaws?id=334525 "Processing" in the inclusive definition of "mine" under the Madhya Pradesh Electricity Duty Act was confined to activities such as crushing, treating or transporting that preserve the identity of the mined mineral and make it marketable, and it did not extend to manufacturing a new and distinct commercial commodity. Applying noscitur a sociis, the SC held that ferromanganese alloy and copper concentrate, being commercially different products arising from substantial transformation, fell outside the extended definition of "mine" and were not liable to the higher electricity duty applicable to mines. Any amount already paid was to be adjusted against future demands. en-us Thu, 10 Nov 2016 00:00:00 +0530 Mon, 22 Jan 2018 09:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334525 "Processing" in the inclusive definition of "mine" under the Madhya Pradesh Electricity Duty Act was confined to activities such as crushing, treating or transporting that preserve the identity of the mined mineral and make it marketable, and it did not extend to manufacturing a new and distinct commercial commodity. Applying noscitur a sociis, the SC held that ferromanganese alloy and copper concentrate, being commercially different products arising from substantial transformation, fell outside the extended definition of "mine" and were not liable to the higher electricity duty applicable to mines. Any amount already paid was to be adjusted against future demands. Case-Laws Indian Laws Thu, 10 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334525