Supreme Court of India
The State of Maharashtra v. Shri Vile Parle Kelvani Mandal & Ors.
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What the Court ordered
In view of the above and for the reasons stated above, the present Appeal Succeeds.
Judgment, page 21
From the headnote
Maharashtra Electricity Duty Act, 2016: s.3(2)(iii) – Exemption from electricity duty under – Entitlement of charitabl e institutions running the educational institutions – Held: Under 2016 Act, electricity duty on the consumption charges or ener gy consumed for the purposes of, or in respect of a school or coll ege or institution imparting education or training, student’s, hostels run by an y local bodies shall alone be exempted from levy of electricit y duty – The State Government and the Central Government are also specif ically excluded from payment of electricity duty – However , the
Authorities it was built on
- 2018 Commissioner of Customs (import), Mumbai v. M/s. Dilip Kumar and Company & Ors.
- 1991 Byram Pestonfl Gariwala v. Union Bank of India and Ors.
- 1968 Hansraj Gordhandas v. H. H. Dave, Assistant Collector of Central Excise & Customs, Surat & Two Ors.
- 1999 M/s. B.R. Enterprises Etc. Etc. v. State of U.P. and Ors. Etc. Etc.
- 1994 M/s Novopan India Ltd., Hyderabad v. Collector of Central Excise and Customs, Hyderabad
- 1988 Collector of Central Excise, Bombay-i & Anr. v. Parle Exports (p) Ltd.
- 2019 Central Public Information Officer, v. Subhash Chandra Agarwal
- 2015 Giridhar G. Yadalam v. Commissioner of Wealth Tax &anr.
- 2017 Godrej & Boyce Manufacturing Company Limited v. Dy. Commissioner of Income-tax & Anr.
- 2015 M/s. Star Industries v. Commissioner of Customs (imports), Raigad
- 2017 Essar Steel India Ltd. and Anr. v. State of Gujarat and Anr.
- 1994 C.W.S. (india) Limited v. The Commissioner of Income Tax
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