As per the case facts the State of Maharashtra appealed a High Court judgment that exempted educational institutions from paying electricity duty These institutions run by a registered society and ... public charitable trust were previously exempt under the Electricity Duty Act However electricity duty was levied after the Act came into effect The reason for the appeal to the Supreme Court was the State's contention that the High Court erred in setting aside the levy of electricity duty under the new Act The question arose whether educational institutions previously exempt from electricity duty under the old act were still exempt under the Maharashtra Electricity Duty Act or if the new Act permitted the levy of such duty on them Finally the Supreme Court found that the High Court committed a grave error in setting aside the levy of electricity duty on the original writ petitioners It stated that the impugned judgment and order passed by the High Court was unsustainable both on law and facts and therefore it allowed the appeal setting aside the High Court's judgment