Tax on consumption of Electricity by person generating electricity is valid: HC

Harekrishna Metallics Pvt. Ltd. Vs State of Karnataka (Karnataka High Court) Section 4[3] of the Karnataka Electricity [Taxation on Consumption] [Amendment] Act, 2013 deals with the payment of tax. In terms of sub-section [3] of Section 4, the incidence of tax is on the consumption. The consumption of electricity relates to every person generating electricity by himself, and or who supplies electricity free of charge or otherwise to any other person through his own system. The electricity tax is payable as per Section 3, the charging Section. Section 4[3] is the payment of tax to be made by di...