https://www.taxtmi.com/caselaws?id=170122 A tax on consumption of electricity does not extend to units lost before the point of consumption, so transmission loss and transformer loss fall outside the charge. By contrast, electricity used by a consumer to generate further electricity remains taxable consumption where the statute treats self-generated energy as consumed energy. The operative distinction is between energy actually lost before consumption and energy used by the consumer for any purpose within the charging scheme. Accordingly, the levy is not payable on transmission or transformer losses, but it is payable on energy consumed for further generation. en-us Tue, 24 Sep 1974 00:00:00 +0530 Sat, 16 May 2015 18:15:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170122 A tax on consumption of electricity does not extend to units lost before the point of consumption, so transmission loss and transformer loss fall outside the charge. By contrast, electricity used by a consumer to generate further electricity remains taxable consumption where the statute treats self-generated energy as consumed energy. The operative distinction is between energy actually lost before consumption and energy used by the consumer for any purpose within the charging scheme. Accordingly, the levy is not payable on transmission or transformer losses, but it is payable on energy consumed for further generation. Case-Laws Indian Laws Tue, 24 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170122