https://www.taxtmi.com/caselaws?id=42495 Electricity is treated as "goods" for excise purposes because of its utility, transferability, and the broad construction applied to constitutional taxing entries and the definition of excisable goods. On that basis, levy under the Central Excises & Salt Act, 1944 falls within legislative competence under Entry 84 of List I. The revised electricity tariff was also upheld because the Board could revise tariffs to absorb taxes payable under the Electricity Supply Act, 1948, and the resulting tariff increase reflecting excise burden was not open to challenge. en-us Mon, 23 Jan 1989 00:00:00 +0530 Fri, 11 Jun 2010 15:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42495 Electricity is treated as "goods" for excise purposes because of its utility, transferability, and the broad construction applied to constitutional taxing entries and the definition of excisable goods. On that basis, levy under the Central Excises & Salt Act, 1944 falls within legislative competence under Entry 84 of List I. The revised electricity tariff was also upheld because the Board could revise tariffs to absorb taxes payable under the Electricity Supply Act, 1948, and the resulting tariff increase reflecting excise burden was not open to challenge. Case-Laws Central Excise Mon, 23 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42495