https://www.taxtmi.com/caselaws?id=431844 A levy cannot be sustained where the assessment rests on a provision already declared ultra vires, because proceedings founded on an invalid legal basis lack support in law and the resulting assessment orders and demand notices are liable to be quashed. A hotel operating as a commercial consumer was also held not to fall within the definition of bulk supply assessee under the Jharkhand Electricity Duty (Amendment) Rules, 2012, as that category was confined to industrial and mining consumers receiving high-tension supply. On that footing, electricity duty could not be imposed on the petitioner. en-us Thu, 03 Nov 2022 00:00:00 +0530 Fri, 23 Dec 2022 09:18:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431844 A levy cannot be sustained where the assessment rests on a provision already declared ultra vires, because proceedings founded on an invalid legal basis lack support in law and the resulting assessment orders and demand notices are liable to be quashed. A hotel operating as a commercial consumer was also held not to fall within the definition of bulk supply assessee under the Jharkhand Electricity Duty (Amendment) Rules, 2012, as that category was confined to industrial and mining consumers receiving high-tension supply. On that footing, electricity duty could not be imposed on the petitioner. Case-Laws Indian Laws Thu, 03 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431844