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Issues involved: Interpretation of the definition of 'mine' and 'mineral' under Section 3 of the M.P. Electricity Duty Act, 1949.
Summary: The petitioner sought a direction to declare that ferro-manganese is not a 'mineral' and does not fall under the definition of 'mine' as per Section 3 of the Act. The petitioner argued that they are classified as an alloy industry and should not be subjected to higher electricity duty for manufacturing ferro alloy. The court noted that manganese, a mineral, is processed into ferro-manganese, an alloy, which is subject to levy duty under the Act. The court dismissed the writ petition based on previous orders and upheld the classification of the petitioner under deemed 'mine'. This judgment clarifies the classification of ferro-manganese under the M.P. Electricity Duty Act, 1949. The court emphasized that the processing of manganese into ferro-manganese falls under the definition of 'mine' as per the Act, thereby subjecting it to levy duty. The court's decision was based on the interpretation of the relevant provisions and previous orders, affirming the classification of the petitioner as an alloy industry.
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