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Electricity not being goods as per KVAT is not taxable
Case Law Details
- Case Name
- Srinivasa Builders Vs Commercial Tax Officer (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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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 t...
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