https://www.taxtmi.com/caselaws?id=173295 Electricity duty on self-consumed power was treated as a levy on consumption, not on manufacture or production. The Supreme Court's construction of Section 3 of the Central Provinces and Berar Electricity Duty Act, 1949 read the charging provision with the definitions of "consumer" and "producer" to include electricity generated and consumed by the producer himself, so the duty applied to self-use. On constitutional competence, the levy was found to fall within the legislative power to tax consumption of electricity, and not to amount in substance to an excise duty, because the taxable event was consumption rather than production. The duty was therefore upheld and the challenge failed. 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 Electricity duty on self-consumed power was treated as a levy on consumption, not on manufacture or production. The Supreme Court's construction of Section 3 of the Central Provinces and Berar Electricity Duty Act, 1949 read the charging provision with the definitions of "consumer" and "producer" to include electricity generated and consumed by the producer himself, so the duty applied to self-use. On constitutional competence, the levy was found to fall within the legislative power to tax consumption of electricity, and not to amount in substance to an excise duty, because the taxable event was consumption rather than production. The duty was therefore upheld and the challenge failed. Case-Laws Indian Laws Tue, 31 Oct 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173295