https://www.taxtmi.com/caselaws?id=41736 Electric energy can be treated as goods for excise purposes because Entry 84 uses the wide expression "produce" and constitutional taxing entries are construed broadly. On that basis, excise duty on electricity generation is valid. The levy from 1 March 1978 was supported by the statutory scheme under the Provisional Collection of Taxes Act, so the demand was not invalid for retrospectivity. The Electricity Board's additional 3 paise per unit charge was upheld as a lawful tariff revision under the Electricity (Supply) Act, reflecting generation costs, transmission losses, and the burden of exempted agricultural consumption. en-us Thu, 28 Feb 1985 00:00:00 +0530 Sat, 05 Jun 2010 17:04:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41736 Electric energy can be treated as goods for excise purposes because Entry 84 uses the wide expression "produce" and constitutional taxing entries are construed broadly. On that basis, excise duty on electricity generation is valid. The levy from 1 March 1978 was supported by the statutory scheme under the Provisional Collection of Taxes Act, so the demand was not invalid for retrospectivity. The Electricity Board's additional 3 paise per unit charge was upheld as a lawful tariff revision under the Electricity (Supply) Act, reflecting generation costs, transmission losses, and the burden of exempted agricultural consumption. Case-Laws Central Excise Thu, 28 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41736