https://www.taxtmi.com/caselaws?id=314027 The SC held that a SEZ developer, though deemed a Distribution Licensee under Section 14 of the Electricity Act, cannot avoid paying Cross Subsidy Surcharge (CSS) to the distribution licensee when operating a single-unit SEZ for its own use only. The Court ruled that the deemed licensee status merely exempts from applying for a separate licence but requires actual distribution system and multiple consumers to avail further benefits. The notification treating SEZ developers as distribution licensees applies only to multi-unit SEZs where power is supplied to multiple units, not single-unit SEZs. The appeal was dismissed. en-us Fri, 25 Apr 2014 00:00:00 +0530 Mon, 13 May 2024 21:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314027 The SC held that a SEZ developer, though deemed a Distribution Licensee under Section 14 of the Electricity Act, cannot avoid paying Cross Subsidy Surcharge (CSS) to the distribution licensee when operating a single-unit SEZ for its own use only. The Court ruled that the deemed licensee status merely exempts from applying for a separate licence but requires actual distribution system and multiple consumers to avail further benefits. The notification treating SEZ developers as distribution licensees applies only to multi-unit SEZs where power is supplied to multiple units, not single-unit SEZs. The appeal was dismissed. Case-Laws Indian Laws Fri, 25 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314027