https://www.taxtmi.com/caselaws?id=156554 Where the regulatory scheme allows only one electricity connection in a premises, multiple connections found to be operating in the same premises may be clubbed and charged at the higher applicable tariff to prevent misuse and revenue loss. The consequence, however, must rest on clear factual findings supported by reliable evidence. Here, the record contained conflicting material on whether the premises were distinct or constituted one and the same premises, so the factual basis for clubbing was inadequate. The matter was therefore required to be remanded for fresh determination of that factual question before any tariff consequence could finally follow. en-us Thu, 08 Jul 2010 00:00:00 +0530 Fri, 30 Dec 2022 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156554 Where the regulatory scheme allows only one electricity connection in a premises, multiple connections found to be operating in the same premises may be clubbed and charged at the higher applicable tariff to prevent misuse and revenue loss. The consequence, however, must rest on clear factual findings supported by reliable evidence. Here, the record contained conflicting material on whether the premises were distinct or constituted one and the same premises, so the factual basis for clubbing was inadequate. The matter was therefore required to be remanded for fresh determination of that factual question before any tariff consequence could finally follow. Case-Laws Indian Laws Thu, 08 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156554