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Guljag Industries Ltd. – Appellant
Versus
Commissioner, Commercial Taxes – Respondent
ORDER :
1. The instant bunch of writ petitions has been preferred by the petitioner M/s Guljag Industries Ltd. for assailing action of the respondents in demanding electricity duty from the petitioner and to assail the orders passed by the Appellate Authority and the Revisional Authority dated 15.03.2010 and 17.10.2017 respectively, affirming the demand for electricity duty raised against the petitioner by the Commercial Taxes Authority, Jodhpur.
2. Shri Sanjeev Johari, learned Senior Counsel assisted by Shri Lalit Parihar, Advocate, submitted that the petitioner company is involved in various commercial activities and established a captive power plant for the purpose of its own consumption and the consumption of its sister concern “Guljag Gases Pvt. Ltd.” He submitted that both the companies are closely held and the Board of Directors belong to same family. The industrial units of both the companies are located within the same chunk of land bearing Khasra No.166 at Village Palari Khichiyan, District Jodhpur. Thus, as per Shri Johari, the consumption of electricity by sister concern Guljag Gases Pvt. Ltd., has to be treated as consumption of captive power and not as sale and hence, t
A lessee consuming electricity generated from a power plant is liable to pay electricity duty, even if the lessor is exempted, due to strict compliance requirements of exemption conditions.
Electricity duty applies to auxiliary consumption from units whose exemption has expired, based on statutory provisions governing duty applicability.
The court upheld the increased electricity duty as legal, distinguishing between tariff and duty, affirming legislative competence for revenue augmentation while rejecting claims of discrimination un....
(1) When a right is created by a statute which itself prescribes remedy or procedure for enforcing right or liability, resort must be had to that particular statutory remedy before invoking discretio....
Even bare consumption of electricity energy by a person who generates the same is permissible to be taxed by reference to Entry 53 of the State List.
The judgment established the importance of understanding exemption provisions, interpreting government orders, and adhering to the procedure for assessment and appeal under the relevant electricity t....
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