https://www.taxtmi.com/caselaws?id=776139 Wind energy projects that did not avail accelerated depreciation were not bound by the higher tariff fixed for projects that did, because tariff under the Electricity Act must follow the statutory framework and the State Commission had limited that tariff to the relevant category. The projects could therefore seek separate tariff determination before the State Commission. The power purchase agreements did not bar that request, since a contractual tariff clause could not override the statutory tariff regime or the Commission's express category-based distinction, and no binding commitment had been given to avail accelerated depreciation when the statutory option arose. The Supreme Court held that the category-specific tariff could not be imposed on projects outside that category. en-us Mon, 04 Aug 2025 00:00:00 +0530 Mon, 15 Sep 2025 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776139 Wind energy projects that did not avail accelerated depreciation were not bound by the higher tariff fixed for projects that did, because tariff under the Electricity Act must follow the statutory framework and the State Commission had limited that tariff to the relevant category. The projects could therefore seek separate tariff determination before the State Commission. The power purchase agreements did not bar that request, since a contractual tariff clause could not override the statutory tariff regime or the Commission's express category-based distinction, and no binding commitment had been given to avail accelerated depreciation when the statutory option arose. The Supreme Court held that the category-specific tariff could not be imposed on projects outside that category. Case-Laws Indian Laws Mon, 04 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776139