Supreme Court of India

State of A.P. v. National Thermal Power Corporation Ltd. and Ors.

Neutral citation

Reported as [2002] 3 S.C.R. 278

Bench S.P. Bharucha CJI, R.C. Lahoti, N. Santosh Hegde, Ruma Pal and Arijit Pasayat JJ.

Decided 22 April 2002

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

6 Supreme Court benches have cited this judgment.

What the Court ordered

For the foregoing reasons, we are of the opinion that no fault can be found with the judgment of the Andhra Pradesh High Court which is affirmed and Civil Appeal No. 3112 of 1990 is dismissed with costs.

Judgment, page 29

From the headnote

Constitution of India, 1950: Article 245, 248, 269(l)(g) and (3), 286, 287, 288, Seventh Schedule List I Entry 92A, List II Entries 53 and 54-Sale of electricity occasioning inter-State movement of electricity-Levy of tax on-Competence of State Legi:;/ature to enact law to levy tax-Held, electricity being goods shall be subject to provisions of Entry 92A of List I-Such sale would amount to inter- State sale-Jn view of prohibition by Articles 269 and 286 such Legislation is beyond legislative competence of State-Legislation having extra territorial operation can be enacted only by Parliament

Authorities it was built on

1975 Balabhagas Hulaschand v. State of Orissa cited by 7

Where later benches applied it

2025 The State of Telangana & Ors. Etc. v. Kalluri Naga Narasimha Abhiram & Ors. Etc. referred to
2023 K. C. Ninan v. Kerala State Electricity Board & Ors. referred to
2021 M/s Magadh Sugar & Energy Ltd. v. The State of Bihar & Ors. referred to
2020 Assistant Engineer (d1), Ajmer Vidyut Vitran Nigam Limited & Anr. v. Rahamatullah Khan Alias Rahamjulla referred to
2016 Jindal Stainless Ltd. & Anr v. State of Haryana & Ors referred to
2011 Gvk Inds. Ltd. & Anr. v. The Income Tax Officer & Anr. mentioned

Of those, 5 referred to · 1 mentioned

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