https://www.taxtmi.com/caselaws?id=408367 Section 4(4)(d) of the Tripura Electricity Duty Act, 2019 was held unconstitutional because a State cannot levy duty on inter-State sale of electricity where Parliament has exclusive power over inter-State supplies and the constitutional limits on State taxation remain in force after the GST amendments. The levy on inter-State electricity sales was therefore invalid. On refund, the doctrine of unjust enrichment applies: duty can be refunded only to the extent the claimant proves it bore the burden itself, and any portion passed on to purchasers or consumers cannot be refunded. Past collections were made refundable only after verification of actual incidence of duty. en-us Wed, 31 Mar 2021 00:00:00 +0530 Wed, 16 Nov 2022 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408367 Section 4(4)(d) of the Tripura Electricity Duty Act, 2019 was held unconstitutional because a State cannot levy duty on inter-State sale of electricity where Parliament has exclusive power over inter-State supplies and the constitutional limits on State taxation remain in force after the GST amendments. The levy on inter-State electricity sales was therefore invalid. On refund, the doctrine of unjust enrichment applies: duty can be refunded only to the extent the claimant proves it bore the burden itself, and any portion passed on to purchasers or consumers cannot be refunded. Past collections were made refundable only after verification of actual incidence of duty. Case-Laws Indian Laws Wed, 31 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408367