https://www.taxtmi.com/caselaws?id=41807 The Court upheld the validity of Tamil Nadu Act 1 of 1979, allowing for the collection of Central Excise Surcharge on electricity supply. The retrospective applicability of the Act was deemed valid, with the Court emphasizing the Legislature's power to enact laws retrospectively. The Court found that the Act provided guidelines for tariff fixation, considering the cost of production. Additionally, the Court determined that the one paise additional charge per unit was justified to cover expenses incurred by the Electricity Board. The petitioners' arguments challenging the Act's validity under various constitutional provisions were dismissed, and all writ petitions were rejected with costs. en-us Fri, 14 Mar 1986 00:00:00 +0530 Mon, 07 Jun 2010 11:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41807 The Court upheld the validity of Tamil Nadu Act 1 of 1979, allowing for the collection of Central Excise Surcharge on electricity supply. The retrospective applicability of the Act was deemed valid, with the Court emphasizing the Legislature's power to enact laws retrospectively. The Court found that the Act provided guidelines for tariff fixation, considering the cost of production. Additionally, the Court determined that the one paise additional charge per unit was justified to cover expenses incurred by the Electricity Board. The petitioners' arguments challenging the Act's validity under various constitutional provisions were dismissed, and all writ petitions were rejected with costs. Case-Laws Central Excise Fri, 14 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41807