https://www.taxtmi.com/caselaws?id=200768 The rebate in power tariff was governed by the State's policy under Section 78-A of the Electricity (Supply) Act, 1948, with the Electricity Board acting only in implementation under Section 49. The later government order modified the earlier concession and introduced a 25% ceiling on rebate. Because that order was already in force when the petitioner commenced regular production, the modified ceiling applied from the date of the government order itself, not from the later date of Board adaptation. The challenge to the ceiling therefore failed, and the petitioner could not claim the earlier unrestricted rebate. en-us Fri, 07 Feb 2003 00:00:00 +0530 Sat, 21 Apr 2018 17:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200768 The rebate in power tariff was governed by the State's policy under Section 78-A of the Electricity (Supply) Act, 1948, with the Electricity Board acting only in implementation under Section 49. The later government order modified the earlier concession and introduced a 25% ceiling on rebate. Because that order was already in force when the petitioner commenced regular production, the modified ceiling applied from the date of the government order itself, not from the later date of Board adaptation. The challenge to the ceiling therefore failed, and the petitioner could not claim the earlier unrestricted rebate. Case-Laws Indian Laws Fri, 07 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200768