M/S Lakshmi Machine Works Ltd. v. the State of Tamilnadu
Case brief
What is this about?
The petitioner sought a declaration challenging the validity of the Tamilnadu Electricity Tax Act, 2003 and rules regarding levy of tax for self-generated electricity. The court dismissed the petition as infructuous due to subsequent developments rendering the matter no longer subsisting.
What did the court decide?
Petition dismissed as infructuous; no costs awarded; connected miscellaneous petition closed.