https://www.taxtmi.com/caselaws?id=772640 State electricity tax cannot be extended to inter-State open access purchases through exchanges because constitutional limits on inter-State trade and the charging provision do not clearly authorise that levy. Intra-State open access purchases through exchanges also fall outside the existing charging provision, so collection on that basis is unsustainable without legislative amendment. By contrast, electricity tax remains leviable on captive generation consumed for own use, as the statutory scheme and machinery provisions support that levy. G.O.Ms.No.121, which designates officers for collection, is consistent with the Act and Rules and is upheld, and collection through the licensee is valid where the statute provides a complete recovery mechanism. en-us Mon, 09 Jun 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772640 State electricity tax cannot be extended to inter-State open access purchases through exchanges because constitutional limits on inter-State trade and the charging provision do not clearly authorise that levy. Intra-State open access purchases through exchanges also fall outside the existing charging provision, so collection on that basis is unsustainable without legislative amendment. By contrast, electricity tax remains leviable on captive generation consumed for own use, as the statutory scheme and machinery provisions support that levy. G.O.Ms.No.121, which designates officers for collection, is consistent with the Act and Rules and is upheld, and collection through the licensee is valid where the statute provides a complete recovery mechanism. Case-Laws VAT / Sales Tax Mon, 09 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772640