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3 judgments · newest first · showing 1–3
The M.P. Cement Manufacturers' Association, representing captive power producers, challenged a 2001 amendment to the Madhya Pradesh Upkar Adhiniyam that imposed a cess of 20 paise per unit on electricity produced. The High Court held the cess was on consumption and within State competence under …
The Supreme Court examined whether the sale of electricity by National Thermal Power Corporation Ltd. (NTPCL) to electricity boards in other states constituted an inter‑State sale and could be taxed by the states under their Electricity Duty Acts. It held that electricity is a "good" and that its …
The Supreme Court examined the constitutional validity of cess levied by the States of Orissa, Bihar and Madhya Pradesh on the basis of royalty from mining lands. It held that the cess could not be classified as land revenue, a tax on land, or a tax on mineral rights and therefore fell outside …
