https://www.taxtmi.com/caselaws?id=273991 Where a tariff notification grants free or concessional electricity to agricultural consumers and "agriculture" is undefined, the term must be read in its ordinary, natural and contextual sense. Applying that approach, the SC held that agriculture refers to traditional land-based cultivation and cannot be stretched to include fish farming merely because it is land-related. Pisciculture was treated as a distinct aquaculture activity, not agriculture, and definitions in other statutes were held irrelevant where they served different purposes and were not in pari materia. The appellants were therefore not entitled to the agricultural electricity tariff. en-us Fri, 16 Apr 2004 00:00:00 +0530 Tue, 18 Jun 2024 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273991 Where a tariff notification grants free or concessional electricity to agricultural consumers and "agriculture" is undefined, the term must be read in its ordinary, natural and contextual sense. Applying that approach, the SC held that agriculture refers to traditional land-based cultivation and cannot be stretched to include fish farming merely because it is land-related. Pisciculture was treated as a distinct aquaculture activity, not agriculture, and definitions in other statutes were held irrelevant where they served different purposes and were not in pari materia. The appellants were therefore not entitled to the agricultural electricity tariff. Case-Laws Indian Laws Fri, 16 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273991