Electricity not being goods as per KVAT is not taxable

Srinivasa Builders Vs Commercial Tax Officer (Kerala High Court) Kerala High Court held that ‘electricity’ is not goods as per definition of goods u/s 2(xx) of the Kerala Value Added Tax Act, 2003 (KVAT) accordingly not exingible to tax under KVAT. Facts- The petitioner is a partnership firm registered in Hyderabad. Due to fiscal incentives extended by the Government, the petitioner obtained all necessary approvals and registrations for the installation of a windmill in Idukki District in Kerala. Property was also identified and purchased and permission was obtained from the Agency for Non...