https://www.taxtmi.com/caselaws?id=161824 A State may tax sale of electricity only within its territorial competence; a statutory definition that extends the levy to transmission or supply outside the State is ultra vires to that extent. Applying Article 246, Entry 53 of List II, and Article 286(1), the Court noted that inter-State or extra-State sales fall outside State taxing power, so section 2(g) was unconstitutional only insofar as it covered supplies outside Manipur. On the demand and penalty, the delivery point was found to be within Manipur, the absence of framed rules did not invalidate the demand, and penalty relief was left to the statutory remission power. en-us Wed, 23 Feb 2000 00:00:00 +0530 Fri, 07 Feb 2014 14:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161824 A State may tax sale of electricity only within its territorial competence; a statutory definition that extends the levy to transmission or supply outside the State is ultra vires to that extent. Applying Article 246, Entry 53 of List II, and Article 286(1), the Court noted that inter-State or extra-State sales fall outside State taxing power, so section 2(g) was unconstitutional only insofar as it covered supplies outside Manipur. On the demand and penalty, the delivery point was found to be within Manipur, the absence of framed rules did not invalidate the demand, and penalty relief was left to the statutory remission power. Case-Laws VAT and Sales Tax Wed, 23 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161824