https://www.taxtmi.com/caselaws?id=456072 Electricity tariff classification under regulatory power turns on the ordinary meaning of "commercial consumer" and the need for a reasonable, intelligible, non-arbitrary distinction. The text states that places of worship and charitable institutions such as churches, temples, mosques, convents, monasteries and orphanages lack commercial character, while educational institutions, nursing schools, hostels, seminaries and dispensaries are treated as commercial establishments. It further notes that hospitals, though capable of commercial characterisation, may be separately protected as essential services, with attached dispensaries sharing that protection, where enhanced levy would create constitutional inequality. en-us Tue, 05 Apr 1988 00:00:00 +0530 Tue, 25 Jun 2024 13:12:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456072 Electricity tariff classification under regulatory power turns on the ordinary meaning of "commercial consumer" and the need for a reasonable, intelligible, non-arbitrary distinction. The text states that places of worship and charitable institutions such as churches, temples, mosques, convents, monasteries and orphanages lack commercial character, while educational institutions, nursing schools, hostels, seminaries and dispensaries are treated as commercial establishments. It further notes that hospitals, though capable of commercial characterisation, may be separately protected as essential services, with attached dispensaries sharing that protection, where enhanced levy would create constitutional inequality. Case-Laws Indian Laws Tue, 05 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456072