https://www.taxtmi.com/highlights?id=58286 Levy of duty on inter-State sale of electricity - competence of the State legislature - The IGST Act which aims to levy tax on supply of goods which is in course of inter-State trade or commerce would bring within its sweep supply of electricity also - there is already a Central legislation for levy of duty on inter-State supply of electricity. The State legislature providing for levy of duty on inter-State sale of electricity would thus encroach an occupied field. Any such legislation would also shatter the territorial limitations on State legislature. - HC en-us Tue, 08 Jun 2021 09:30:57 +0530 Tue, 08 Jun 2021 09:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58286 Levy of duty on inter-State sale of electricity - competence of the State legislature - The IGST Act which aims to levy tax on supply of goods which is in course of inter-State trade or commerce would bring within its sweep supply of electricity also - there is already a Central legislation for levy of duty on inter-State supply of electricity. The State legislature providing for levy of duty on inter-State sale of electricity would thus encroach an occupied field. Any such legislation would also shatter the territorial limitations on State legislature. - HC Highlights Indian Laws Tue, 08 Jun 2021 09:30:57 +0530 https://www.taxtmi.com/highlights?id=58286