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Clause (b) of Section 2 of the Rajasthan Electricity (Duty) Act, 1962 and is governed by the said ... Rajasthan Electricity (Duty) Rules, 1962 (hereinafter referred to as 'the Act and the Rules' respectively). The following notification
Rajasthan High Court
- Cites 14 - Cited by 0 -
1981 WLN 346
- S Deedwania - Full Document
registration certificate issued under Rule 4 of the Bihar Electricity Duty Rules, 1949, and for refund of the amount paid ... electricity duty was rejected. The said Deputy Commissioner of Commercial Taxes also directed the writ petitioner to make the payment
Jharkhand High Court
- Cites 25 - Cited by 0 - Full Document
TISCO, who is a licensee under Bihar State Electricity Duty Act, 1948. Further case of the petitioner is that after ... meaning of Section 2 (b) of the State Electricity Duty Act. It is said that the petitioner installed a Diesel
Jharkhand High Court
- Cites 11 - Cited by 0 - Full Document
respect of the electricity duty under Section 43B of the said Act on the ground that the amounts collected ... overriding charge under Section 4 of the Bombay Electricity Duty Act. The Tribunal held that the assessee-company was only
Gujarat High Court
- Cites 21 - Cited by 0 -
2003 262 ITR 97 Guj
- R Abichandani - Full Document
their own consumption, challenge the vires of the Orissa Electricity Duty Act, 1961 (hereinafter referred ... 7721-P-II-Ed.15/92 E wherein Electricity Duty was fixed @ 12 paise for a person not being licencee
Orissa High Court
- Cites 35 - Cited by 0 - Full Document
sometimes in early 1993 and proposed not to charge electricity duty on the power generated by the captive power plants ... captive power generation, it is proposed not to charge electricity duty to the extent of such captive power generation
Bombay High Court
- Cites 14 - Cited by 0 - Full Document
provisions contained in Section 3(1) of the Bihar Electricity Duty Act, 1948 (hereinafter referred ... upheld by observing that the electricity duty imposed was a "tax" and not a "fee" and the State
Patna High Court
- Cites 32 - Cited by 0 - Full Document
sometimes in early 1993 and proposed not to charge electricity duty on the power generated by the captive power plants ... captive power generation, it is proposed not to charge electricity duty to the extent of such captive power generation
Bombay High Court
- Cites 14 - Cited by 0 - Full Document
storage and banking shall not be available; exemption in electricity-duty shall not be available; and energy development cess ... Plants. It is a Central Legislation while M.P. Electricity Duty Act, 1949, referable to Entry 53 of List
Madhya Pradesh High Court
- Cites 69 - Cited by 0 -
AIR 2002 MP 62
- B Singh - Full Document
sometimes in early 1993 and proposed not to charge electricity duty on the power generated by the captive power plants ... captive power generation, it is proposed not to charge electricity duty to the extent of such captive power generation
Bombay High Court
- Cites 14 - Cited by 0 - Full Document
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