2011 (12) TMI 715

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..... he respondents to hold that ferro-manganese is not a 'mineral' and will not come under the definition of 'mine' under explanation (b) of Part B of Section 3 of the M.P. Electricity Duty Act, 1949 and to declare the classification of the petitioner company under deemed 'mine' as ultra vires to Section 3 of the M.P. Electricity Duty (Amendment) Act, 1995. 2. Learned senior c .....

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..... or manufacturing ferro alloy is arbitrary. 3. It is not in dispute that manganese which is a mineral is processed and after processing the mineral, namely manganese, the alloy, namely ferro-manganese, comes into existence. The activity of processing of manganese is subjected to levy duty under the Act and is covered by explanation (b) appended to Part B of Section 3 of the Act. 4. For the aforem .....

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