2014 (9) TMI 405

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..... he Tribunal wherefrom it could be deciphered that consumption of electricity alone cannot be a sole determining factor in absence of any other corroborating and supportive evidence. On perusal of the judgments, rendered on the aforesaid issue and annexed to this writ petition, this Court finds there are divergent opinions on the above issue and, therefore, this Court feels that the matter is requi .....

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..... ion of electricity. Several decisions, passed by the Tribunal as well as different High Courts on such issue, were brought to the notice of the Tribunal wherefrom it could be deciphered that consumption of electricity alone cannot be a sole determining factor in absence of any other corroborating and supportive evidence. 3. It is further submitted that the earlier decision of the Tribunal shoul .....

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