SC allows electricity Rebate declared by State but not notified

State of Jharkhand And Ors. Vs Brahmputra Metallics Ltd. (Supreme Court) The issue for determination is whether the respondent is entitled to claim a rebate or deduction of 50 per cent of the amount assessed towards electricity duty for FYs 2011-12, 2012-13 and 2013-14. The respondent claims its entitlement on the basis of the Industrial Policy 2012 (notified by the appellant on 16 June 2012) and a statutory notification dated 8 January 2015 issued under Section 9 of the Bihar Electricity Duty Act 19482. The Bihar Act 1948 was adopted with effect from 15 November 2000 for the State of Jharkhan...