As per the case facts a power distribution company appealed against a judgment that dismissed its challenge to an order allowing a Captive Generation Plant to wheel power through its ... system for captive use The dispute centered on the interpretation of policies and sections of the governing Act The question arose whether the interpretation of the law should promote the establishment of captive power plants and if a liberal interpretation of Section and related clauses of the Act is to be preferred Finally the Supreme Court upheld the Appellate Tribunal's decision emphasizing that a policy issued under the Act has statutory backing and that the interpretation of the law should always advance the purpose of promoting captive power plants supporting a liberal construction of relevant sections