https://www.taxtmi.com/caselaws?id=418469 Under the Maharashtra Electricity Duty Act, 2016, charitable education institutions were excluded from electricity duty exemption because the new scheme retained relief only for the categories expressly named in the provision. The omission of the earlier charitable-institution clause was treated as deliberate, and the exemption could not be expanded by implication, legislative intention, or continuity from the repealed law. The Court also rejected reliance on Article 14 and the doctrine of last antecedent, holding that the exemption text was plain and unambiguous and could not be enlarged to cover omitted beneficiaries. The levy of electricity duty on such institutions was therefore upheld. en-us Fri, 07 Jan 2022 00:00:00 +0530 Fri, 23 Dec 2022 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418469 Under the Maharashtra Electricity Duty Act, 2016, charitable education institutions were excluded from electricity duty exemption because the new scheme retained relief only for the categories expressly named in the provision. The omission of the earlier charitable-institution clause was treated as deliberate, and the exemption could not be expanded by implication, legislative intention, or continuity from the repealed law. The Court also rejected reliance on Article 14 and the doctrine of last antecedent, holding that the exemption text was plain and unambiguous and could not be enlarged to cover omitted beneficiaries. The levy of electricity duty on such institutions was therefore upheld. Case-Laws Indian Laws Fri, 07 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418469