U.P.S.E.B. . vs SAHKARI KATAI MILLS LTD. — C.A. No. 7968/2001

The Supreme Court set aside the High Court's judgment that treated the U.P. State Electricity Board and co-operative mill societies as "State" entities requiring inter-governmental dispute resolution. The Court held the High Court erred by equating the Board with State Government and unreasonably classifying co-operative societies as Public Sector Undertakings without factual basis, thereby misapplying ONGC precedents. The matter was remitted for fresh consideration, with authority to apply special dispute resolution only if evidence demonstrates the mills are genuinely Public Sector Undertakings. This case analysis is maintained by casestatus.in based on publicly available court records.