https://www.taxtmi.com/caselaws?id=302417 Electricity duty on self-generated power consumed within the State was upheld as a levy on consumption, falling within State legislative competence and not as excise on manufacture or production. The Court also sustained delegated rate fixation, holding that the Act supplied the policy and limits and that the laying requirement was directory, not mandatory. The higher rate for captive power users was found to rest on a valid classification and was not violative of Article 14. However, duty was held not leviable on transmission loss because energy not actually consumed cannot be taxed, and the saving words in Section 3(ii) were struck down to that extent. en-us Thu, 06 May 2010 00:00:00 +0530 Tue, 24 May 2022 17:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302417 Electricity duty on self-generated power consumed within the State was upheld as a levy on consumption, falling within State legislative competence and not as excise on manufacture or production. The Court also sustained delegated rate fixation, holding that the Act supplied the policy and limits and that the laying requirement was directory, not mandatory. The higher rate for captive power users was found to rest on a valid classification and was not violative of Article 14. However, duty was held not leviable on transmission loss because energy not actually consumed cannot be taxed, and the saving words in Section 3(ii) were struck down to that extent. Case-Laws Indian Laws Thu, 06 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302417