https://www.taxtmi.com/caselaws?id=185161 Electricity duty was held leviable on consumption from a person's own source of generation even where the same person also purchased electricity from another source, because the taxable event was consumption and the source of acquisition was irrelevant. The charging provisions were read harmoniously so that a consumer could fall within more than one clause to the extent applicable. The notification limiting exemption to generating sources installed after 2 January 1973 was also upheld under Article 14, as the date-based classification was a rational, prospective incentive to promote new generation and address power shortage. The challenge failed and the consumers' appeals were dismissed. en-us Fri, 19 Aug 1983 00:00:00 +0530 Tue, 02 Aug 2016 15:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185161 Electricity duty was held leviable on consumption from a person's own source of generation even where the same person also purchased electricity from another source, because the taxable event was consumption and the source of acquisition was irrelevant. The charging provisions were read harmoniously so that a consumer could fall within more than one clause to the extent applicable. The notification limiting exemption to generating sources installed after 2 January 1973 was also upheld under Article 14, as the date-based classification was a rational, prospective incentive to promote new generation and address power shortage. The challenge failed and the consumers' appeals were dismissed. Case-Laws Indian Laws Fri, 19 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185161