https://www.taxtmi.com/caselaws?id=395208 The court upheld the constitutional validity of Sections 3(1) and (2) and Section 4(3) of the Karnataka Electricity (Taxation on Consumption) (Amendment) Act, 2013, confirming the State's authority to levy tax on consumption of electricity by captive generating units. It ruled that the State Government has legislative competence to impose taxes on captive and auxiliary consumption under Entry 53 of List II of the Seventh Schedule to the Constitution. The notification fixing the tax rate on captive and auxiliary consumption was deemed valid, and the writ petitions challenging it were dismissed without costs. en-us Mon, 06 Jan 2020 00:00:00 +0530 Tue, 12 May 2020 08:56:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395208 The court upheld the constitutional validity of Sections 3(1) and (2) and Section 4(3) of the Karnataka Electricity (Taxation on Consumption) (Amendment) Act, 2013, confirming the State's authority to levy tax on consumption of electricity by captive generating units. It ruled that the State Government has legislative competence to impose taxes on captive and auxiliary consumption under Entry 53 of List II of the Seventh Schedule to the Constitution. The notification fixing the tax rate on captive and auxiliary consumption was deemed valid, and the writ petitions challenging it were dismissed without costs. Case-Laws Indian Laws Mon, 06 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395208