https://www.taxtmi.com/caselaws?id=180802 The High Court ruled in favor of the petitioner, "the Madras Electric Trades Association," in a case challenging a tax clarification issued by the respondent. The Court held that the respondent lacked the statutory authority to issue the clarification imposing a higher tax rate on industrial cables based on their usage, contrary to voltage capacity-based classification under the Electricity Supply Act. Drawing on precedents and a decision by the Authority for Clarification of Advance Rulings, the Court quashed the clarification, concluding that industrial cables above 650 volts should be taxed at five per cent. The writ petition was allowed, and the clarification was invalidated. en-us Tue, 16 Dec 2014 00:00:00 +0530 Sat, 02 Apr 2016 10:35:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180802 The High Court ruled in favor of the petitioner, "the Madras Electric Trades Association," in a case challenging a tax clarification issued by the respondent. The Court held that the respondent lacked the statutory authority to issue the clarification imposing a higher tax rate on industrial cables based on their usage, contrary to voltage capacity-based classification under the Electricity Supply Act. Drawing on precedents and a decision by the Authority for Clarification of Advance Rulings, the Court quashed the clarification, concluding that industrial cables above 650 volts should be taxed at five per cent. The writ petition was allowed, and the clarification was invalidated. Case-Laws VAT and Sales Tax Tue, 16 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180802