https://www.taxtmi.com/caselaws?id=277609 Manganese ore is a mineral, and processing it to produce ferro-manganese remains within the statutory scheme governing electricity duty. The Court treated the petitioner's activity as processing of a mineral under the M.P. Electricity Duty Act, 1949, including Explanation (b) to Part B of Section 3, and held that the resulting alloy did not take the activity outside the duty classification. The challenge to the deemed-mine classification for higher electricity duty therefore failed, and the declaration sought was denied. en-us Thu, 01 Dec 2011 00:00:00 +0530 Thu, 13 Dec 2018 14:56:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277609 Manganese ore is a mineral, and processing it to produce ferro-manganese remains within the statutory scheme governing electricity duty. The Court treated the petitioner's activity as processing of a mineral under the M.P. Electricity Duty Act, 1949, including Explanation (b) to Part B of Section 3, and held that the resulting alloy did not take the activity outside the duty classification. The challenge to the deemed-mine classification for higher electricity duty therefore failed, and the declaration sought was denied. Case-Laws Indian Laws Thu, 01 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277609