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of <h1>High Court allows concessional tax rate for electricity distribution. Supreme Court dismisses appeals.</h1> <h3>Commercial Taxes Officer, Circle D, Jaipur Versus Rajasthan Electrictiy Board</h3> Commercial Taxes Officer, Circle D, Jaipur Versus Rajasthan Electrictiy Board - [1997] 104 STC 89 (SC), 1997 (10) SCC 330 The High Court held that the respondent-Board could purchase trucks, trolleys, trailers, accessories, spare parts, tyres, and tubes at a concessional tax rate for distribution of electricity. Soaps, paints, varnishes, raincoats, and battery cells were also allowed for specific purposes. The Supreme Court dismissed the appeals with no costs.
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