https://www.taxtmi.com/caselaws?id=336718 Electricity duty could not be levied on a generating company for supply of energy to the Bihar State Electricity Board because the transaction did not fall within the charging and computation scheme of the Bihar Electricity Duty Act, 1948. The Patna HC read the charging provision in light of the constitutional limit that electricity may be taxed only as consumption or sale for consumption, and held that the definitions of "consumer", "licensee" and "value of energy" did not bring a generating company selling to a licensee within the levy. A taxing statute must be strictly construed, and a separate stage-wise levy provision could not expand the charging section. The assessment orders and demand notices were quashed. en-us Wed, 14 Dec 2016 00:00:00 +0530 Wed, 28 Dec 2016 07:16:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336718 Electricity duty could not be levied on a generating company for supply of energy to the Bihar State Electricity Board because the transaction did not fall within the charging and computation scheme of the Bihar Electricity Duty Act, 1948. The Patna HC read the charging provision in light of the constitutional limit that electricity may be taxed only as consumption or sale for consumption, and held that the definitions of "consumer", "licensee" and "value of energy" did not bring a generating company selling to a licensee within the levy. A taxing statute must be strictly construed, and a separate stage-wise levy provision could not expand the charging section. The assessment orders and demand notices were quashed. Case-Laws VAT and Sales Tax Wed, 14 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336718