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HC explains Tax Rate on electricity purchased from Open Access Source
Case Law Details
- Case Name
- Southern Ferro Ltd. Vs State of Karnataka (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Southern Ferro Ltd. Vs State of Karnataka (Karnataka High Court)
In respect of electricity supplied to the consumers by a non-licensee through a licensee, the electricity tax payable is on the units of the electricity supplied. Obviously, the unit of electricity supplied is the indicator of the quantum of electricity consumed and since the electricity was procured through Open Access Source, electricity tax can be calculated only on the rates at which the electricity was procured from the Open Access Source.
It is not in dispute that electricity that is purchased through Open Access Source is ...
