https://www.taxtmi.com/caselaws?id=379635 The High Court allowed the assessees' appeals and dismissed the Revenue's appeals. The Court held that the assessees were entitled to claim deductions for sales made to distribution companies (DISCOMs) under Rule 11(XII) of the DST Rules. The DISCOMs were deemed licensees under the 1910 Act and continued to be so under the 2003 Act. The Court emphasized that the intention of the DST Rules was to provide deductions for sales made to entities supplying electrical energy, regardless of whether they were private or government undertakings. en-us Wed, 01 May 2019 00:00:00 +0530 Mon, 06 May 2019 06:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379635 The High Court allowed the assessees' appeals and dismissed the Revenue's appeals. The Court held that the assessees were entitled to claim deductions for sales made to distribution companies (DISCOMs) under Rule 11(XII) of the DST Rules. The DISCOMs were deemed licensees under the 1910 Act and continued to be so under the 2003 Act. The Court emphasized that the intention of the DST Rules was to provide deductions for sales made to entities supplying electrical energy, regardless of whether they were private or government undertakings. Case-Laws VAT and Sales Tax Wed, 01 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379635