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According to the appellant, its activities consist of two distinct parts. First is mining, that is drilling, blasting and collecting of ore which is carried on at mine pit. This activity is carried on in the mine area registered under the Mines Act, 1952. The second is processing, which is carried on at the Primary Crusher, Secondary Crusher and Concentrator Plant. The processing (manufacturing) part of the activities are carried in the factory area. The Primary Crusher, the Secondary Crusher, the Ball Mill, the Concentrator Plant, the Tailing Pumps, the intake well and the Water Treatment Plant are situated away from the mine, at distances varying 2.5 KM to 10 KM and are registered separately as a 'Factory' under the provisions of Factories Act, 1948. The open pit mine (mining area) and the processing plants/machineries (Factory area) are all situated in a large tract of land taken on mining lease from the State Government. The M.P. Electricity Duty Act, 1949 (in short `the Act') enacted by the State Legislature provides for levy of electricity duty (in short `the duty') on sale or consumption of electrical energy. Section 3 of the Act provides that every distributor of electrical energy and every producer shall pay every month to the State Government at the prescribed time and in the prescribed manner, a duty calculated at the rates specified (in the Table given below the Section) on the units of electrical energy sold or supplied to a consumer, or consumed by himself for his own purposes or for purposes of his township or colony, during the preceding month. Part-B of the Table prescribes the rate of electricity duty on the electrical energy sold/supplied for consumption for different specified purposes, namely domestic, non- domestic & Commercial, industrial and non-industrial. Industrial purpose is further divided into four categories, one of which is `for mines other than captive mines of a Cement industry' (vide Energy 3). The term `mine' is defined in the Explanation (b) to Section 3 of the Act, as `a mine to which the Mines Act, 1952 applies and includes the premises or machinery situated in or adjacent to a mine and used for crushing, processing, treating and transporting the mineral'. Up to 31.12.1987, the duty was 50 paise per unit; from 1.1.1988 to 31.5.1988, the duty was 60 paise per unit; from 1.6.1988 to 30.11.1988 the duty was 61 paise per unit; and from 1.12.1988, the duty was 75 paise per unit. During the pendency of the petition, the Table has been substituted providing for electricity duty, as a percentage of the electricity tariff. At present, the electricity duty for `mines other than captive mines of cement industry' is 40% of the electricity tariff. Given below in the form of a comparative Table, the different rates of duty for different types of industries, culled out from Part `B' of the Table in Section 3 of the Act:

The M.P. Electricity Duty Act, 1949 (for short 'the Act') enacted by the State Legislature provides for levy of electricity duty (for short 'the duty') on sale or consumption of electrical energy. Section 3 of the Act provides that every distributor of electrical energy and every producer shall pay every month to the Stale Government at the prescribed time and in the prescribed manner, a duty calculated at the rates specified (in the Table given below the Section ) on the units of electrical energy sold or supplied to a consumer, or consumed by himself for his own purposes or for purposes of his township or colony, during the preceding month. Part- B of the Table prescribes the rate of electricity duty on the electrical energy sold/supplied for consumption for different specified purposes, namely domestic, non-domestic & Commercial, industrial and non- industrial. Industrial purpose is further divided into four categories, one of which is 'for mines other than captive mines of a Cement industry' (vide Energy 3). The term 'mine' is defined in the Explanation (b) to Section 3 of the Act, as 'a mine to which the Mines Act, 1952 applies and includes the premises or machinery situated in or adjacent to a mine and used for crushing, processing, treating and transporting the mineral'. Up to 31.12.1987, the duty was 50 paise per unit; from 1.1.1988 to 31.5.1988, the duty was 60 paise per unit; from 1.6.1988 to 30.11.1988 the duty was 61 paise per unit; and from 1.12.1988, the duty was 75 paise per unit. During the pendency of the petition, the Table has been substituted providing for electricity duty, as a percentage of the electricity tariff. At present, the electricity duty for 'mines other than captive mines of cement industry' is 40% of the electricity tariff. We give below in the form of a comparative Table, the different rates of duty for different types of industries, called out from Part 'B' of the 'Table in Section 3 of the Act:
[Frame1] Appellant's mine to which the Mines Act, 1952 applies, as well as the processing plant which have been registered as `factory' have been subjected to a uniform duty under the entry relating to `mines other than captive mines of cement industry' in the Table contained in Section 3 of the Act.
The appellant states that the Act as it originally stood, subjected all factories whether they were independent, or associated with mines, to the same rate of duty. The Act was amended by Amending Act No. 21 of 1978. After such amendment, the Table Under Section 3 prescribed the 'duty' at the rate of 2 paise per unit in regard to factories. In regard to consumers for trade, commerce and business purposes, the rate of duty was 12 paise per unit. Thus, the Act No. 21 of 1978 prescribed a lower rate of duty for factories when compared to commercial establishments. The Act was again amended by Amending Act No. 21 of 1986 drastically changing the rate of duty, as also the classification. It prescribed a lower rate of duty for non- domestic and commercial purposes at the rate of 15 parse per unit, when compared to certain classes of industries. It classified Factories into four kinds of industries, for levy of different rates of duty, namely, (i) mines other than captive mines of cement industries, (ii) Cement industries including its captive mines, (iii) industries receiving electricity at the low tension tariff, and (iv) other industries. An extended definition of the word 'mine' was also added.

Feeling aggrieved by the extended definition of 'mine' in Explanation

(b) to Section 3 of the Act and feeling aggrieved by the inclusion of its 'Processing factory' within the 'mine' for purposes of levy of electricity duty, the appellant filed the writ petition on 19.7.1988 before the High Court for the following reliefs:

(a) to declare the provisions of Section 3 of the M.P. Electricity Duty Act, 1949, that is the entry in the Table (Part B), relating to 'mines other than captive mines of cement industry' and the Explanation (b) defining 'mine' as unconstitutional.