https://www.taxtmi.com/caselaws?id=173295 The Supreme Court upheld the validity of the levy of electricity duty on self-consumption by producers under the Central Provinces and Berar Electricity Duty Act, 1949. The Court ruled that producers consuming electricity generated by themselves are considered consumers under the Act, making them liable to pay duty. The constitutionality of the Act was affirmed, with the Court clarifying that the levy on self-consumption falls under Entry 48B of List II, allowing for taxes on electricity consumption. The appeal challenging the Act's vires was dismissed, and the appellant was ordered to pay costs. en-us Tue, 31 Oct 1961 00:00:00 +0530 Fri, 11 Sep 2015 17:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173295 The Supreme Court upheld the validity of the levy of electricity duty on self-consumption by producers under the Central Provinces and Berar Electricity Duty Act, 1949. The Court ruled that producers consuming electricity generated by themselves are considered consumers under the Act, making them liable to pay duty. The constitutionality of the Act was affirmed, with the Court clarifying that the levy on self-consumption falls under Entry 48B of List II, allowing for taxes on electricity consumption. The appeal challenging the Act's vires was dismissed, and the appellant was ordered to pay costs. Case-Laws Indian Laws Tue, 31 Oct 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173295