https://www.taxtmi.com/caselaws?id=472777 Electricity tax at six per cent is leviable on electricity procured through inter-State open access where the electricity is consumed within Karnataka. The charging provision applies to electricity sold to or consumed by consumers, while Entry 53 of List II permits State taxation of the consumption or sale of electricity. Constitutional restrictions on taxation of inter-State sales do not bar a levy whose taxable event is consumption within the State. The amended charging provisions are constitutionally valid, making the levy applicable to such open-access consumption. en-us Thu, 21 Nov 2019 00:00:00 +0530 Sat, 24 Oct 2026 13:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472777 Electricity tax at six per cent is leviable on electricity procured through inter-State open access where the electricity is consumed within Karnataka. The charging provision applies to electricity sold to or consumed by consumers, while Entry 53 of List II permits State taxation of the consumption or sale of electricity. Constitutional restrictions on taxation of inter-State sales do not bar a levy whose taxable event is consumption within the State. The amended charging provisions are constitutionally valid, making the levy applicable to such open-access consumption. Case-Laws VAT / Sales Tax Thu, 21 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472777