https://www.taxtmi.com/caselaws?id=426250 Electricity generated by one distinct juristic entity and transferred to a sister concern was not treated as consumption for its own use under the Rajasthan Electricity Duty Act. The exemption for captive use applied only where the energy was generated for the generator's own consumption, and separate corporate existence could not be ignored merely because the companies were related or operated from the same premises. On the admitted basis that the transfer was a sale and not self-consumption, the supply fell outside the exemption and electricity duty was payable. en-us Wed, 20 Jul 2022 00:00:00 +0530 Fri, 12 Aug 2022 08:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426250 Electricity generated by one distinct juristic entity and transferred to a sister concern was not treated as consumption for its own use under the Rajasthan Electricity Duty Act. The exemption for captive use applied only where the energy was generated for the generator's own consumption, and separate corporate existence could not be ignored merely because the companies were related or operated from the same premises. On the admitted basis that the transfer was a sale and not self-consumption, the supply fell outside the exemption and electricity duty was payable. Case-Laws VAT and Sales Tax Wed, 20 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426250