https://www.taxtmi.com/caselaws?id=127875 The amendment to the Madhya Pradesh Upkar Adhiniyam, 1981 was held to impose cess on the generation of electrical energy, because the charging language taxed units of electricity produced and the surrounding text did not alter that incidence. The Court applied the plain language of the taxing provision and held that an explanation cannot change the charging event or cure a levy that falls outside State competence. As production of electricity lies in Parliament's exclusive field, the levy was unconstitutional insofar as it targeted producers on the basis of electricity generated. The appeals succeeded, the levy was struck down, and refund relief with interest was directed for cess collected after 1 March 2002. en-us Tue, 09 Dec 2003 00:00:00 +0530 Wed, 18 Jun 2014 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127875 The amendment to the Madhya Pradesh Upkar Adhiniyam, 1981 was held to impose cess on the generation of electrical energy, because the charging language taxed units of electricity produced and the surrounding text did not alter that incidence. The Court applied the plain language of the taxing provision and held that an explanation cannot change the charging event or cure a levy that falls outside State competence. As production of electricity lies in Parliament's exclusive field, the levy was unconstitutional insofar as it targeted producers on the basis of electricity generated. The appeals succeeded, the levy was struck down, and refund relief with interest was directed for cess collected after 1 March 2002. Case-Laws Indian Laws Tue, 09 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127875