“Vide this electricity connection, the petitioner is carrying out activities relating to research and disease diagnosis and advisory services for hatcheries, breeders and poultry farmers all over India. The research activities also include dissection of the infected birds, diagnose of the disease of the birds, to suggest steps for appropriate medication as well as prevention of such disease, to provide advisory services for vaccination, inspection of hatcheries before and after the hatching eggs are set for incubation, inspection and regular monitoring of poultry sheds, water samples, monitoring of air, monitoring of any and every kind of infection, all at free of cost. Right from the beginning when the petitioner established its Research Unit in the year 1987, all these services are provided to hatcheries and poultry farms in India at free of cost. Thus looking to the overall nature of activities carried out by the petitioner, the respondent No.1 ought not to have categorized the petitioner into commercial tariff plan. By no stretch of imagination, the petitioner could be said to be carrying on commercial activities, but the same are purely Research activities without any profit motive, which is an inherent and necessary part of its business. On the contrary the respondent No.1 ought to have made such categorization for the research units so as to give boost to such activities.”
