https://www.taxtmi.com/caselaws?id=194679 Electrical energy consumed in mine-head premises was chargeable under Item (1) of section 3 of the Madhya Pradesh Electricity Duty Act, 1949, because that item covered premises used for business, trade or commercial purposes and expressly included mines to which the Mines Act applied. Although the same premises also answered the description of a factory under Item (2), the statute was read as classifying duty by the applicable category of premises, and where one premises fell within both descriptions, the higher rate under Item (1) prevailed. Duty was therefore payable under Item (1), not Item (2), and the contrary view was rejected. en-us Wed, 10 May 1995 00:00:00 +0530 Tue, 19 Sep 2017 10:27:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194679 Electrical energy consumed in mine-head premises was chargeable under Item (1) of section 3 of the Madhya Pradesh Electricity Duty Act, 1949, because that item covered premises used for business, trade or commercial purposes and expressly included mines to which the Mines Act applied. Although the same premises also answered the description of a factory under Item (2), the statute was read as classifying duty by the applicable category of premises, and where one premises fell within both descriptions, the higher rate under Item (1) prevailed. Duty was therefore payable under Item (1), not Item (2), and the contrary view was rejected. Case-Laws Indian Laws Wed, 10 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194679