The case originated from a conflict over the tariff assessment for electricity provided by the Damodar Valley Corporation, a statutory entity established under the 1948 Act. The core contention involved ... the applicability of Section 38 of the Damodar Valley Corporation Act regarding interest on capital post the enactment of the Electricity Act, 2003, which was ultimately dismissed by both the Central Electricity Regulatory Commission and the Appellate Tribunal for Electricity, prompting an appeal to the Supreme Court.