22 November 2021


Karnataka High Court Upholds Tax on Captive Electricity Usage - 14.01.2020

Karnataka High Court has upheld the validity of the levy of tax on electricity captively generated. The Court has discussed that the incidence of tax in accordance with Section 4(3) of the Karnataka Electricity (Taxation and Consumption) Act, 1959 is on consumption.

Tags : Karnataka High Court Captive Electricity Use

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