https://www.taxtmi.com/caselaws?id=155111 Premises used by an electricity supplier for generation and transmission in the course of business were treated as commercial premises, bringing the supplier within the definition of "consumer" under the Rajasthan Electricity (Duty) Act, 1962. The duty liability was confined to amounts actually realised from consumers, so no liability attached for sums not recovered. The notifications granting reduced duty or remission for energy used in manufacture, production, processing or repair were read disjunctively, and the supplier was entitled to the concession where its use fell within the relevant industrial activity. en-us Fri, 26 Nov 1982 00:00:00 +0530 Sat, 31 Aug 2013 15:05:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155111 Premises used by an electricity supplier for generation and transmission in the course of business were treated as commercial premises, bringing the supplier within the definition of "consumer" under the Rajasthan Electricity (Duty) Act, 1962. The duty liability was confined to amounts actually realised from consumers, so no liability attached for sums not recovered. The notifications granting reduced duty or remission for energy used in manufacture, production, processing or repair were read disjunctively, and the supplier was entitled to the concession where its use fell within the relevant industrial activity. Case-Laws Indian Laws Fri, 26 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155111