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Search Results for "Electricity tariff classification"

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Supreme Court

Supreme Court Allows Assessee's Appeal in Central Excise Case — Cutting and Grooving of Aluminum Composite Panels Does Not Amount to Manufacture. Process of cutting, grooving, and routing ACPs for façade cladding does not bring into existence a new product with distinct name, character, and use under Section 2(f) of the Central Excise Act, 1944.

27 May 2026

The appellant, is a construction contractor that imports Aluminum Composite Panels (ACPs) and undertakes cutting, grooving, and routing of these panel...

Supreme Court

Supreme Court Allows State's Appeal in Excise Duty Case — Licensee Liable for Duty on Liquor Destroyed in Fire. Absolute liability under Rule 7(11)(a) of UP Bottling of Foreign Liquor Rules, 1969 and Rules 708/709 of UP Excise Manual; act of God no defense.

6 Jan 2022

The case arises from a fire incident on 10.04.2003 at the godown of the respondent company, a distillery licensee, which destroyed 35,642 cases of Ind...

Supreme Court

Supreme Court Dismisses Revenue's Appeal, Classifies Car Matting as Carpet Under Chapter 57 of Central Excise Tariff Act, 1985. HSN Explanatory Notes and Specific Description Principle Applied to Hold That Car Matting Is More Specifically Described as Carpet Than as Motor Vehicle Accessory.

1 May 2020

The case involved two appeals by the Commissioner of Central Excise, Delhi-III against a common decision of the Customs Excise & Service Tax Appellate...

Supreme Court

Supreme Court Upholds Distribution Licensee's Right to Levy Wheeling Charges on 110 kV Feeders — 110 kV HPCL Feeders Held Integral Part of Distribution Network Despite Voltage Level. The Court held that the functional use of the feeders for distribution to a single consumer, HPCL, determines their classification as distribution assets, not merely the voltage level under CEA Regulations, 2010.

3 Apr 2020

The case involves a dispute between Sai Wardha Power Generation Limited (SWPGL) and Hindustan Petroleum Corporation Limited (HPCL) on one side, and Ta...

Supreme Court

Supreme Court Allows Appeal Against HERC Amendment Denying Tariff Adjustment to Biomass Power Plant Commissioned in FY 2013-14. The Court held that classification of projects based on financial year of commissioning within the same control period was arbitrary and discriminatory under the HERC Regulations.

2 Jul 2019

The case involves an appeal by M/S Star Wire (India) Vidyut Pvt. Ltd. & Anr. against the Haryana Electricity Regulatory Commission (HERC) regarding th...

High Court

High Court of Karnataka Upholds Mandatory Solar Water Heater Condition for Electricity Connection in Gulbarga. Condition requiring installation of solar water heater for new electricity connections held valid under Section 86(1)(e) of the Electricity Act, 2003 and Regulation 4.02(vi) of KERC Regulations.

29 Aug 2017

The petitioner, Md Hasnuddin, owner of a house in Gulbarga, applied for an electricity connection from the Gulbarga Electricity Supply Company (GESCOM...

High Court

High Court of Bombay Upholds Electricity Ombudsman's Order Allowing Refund of Excess Tariff Charged to Industrial Consumer. Limitation Period Under MERC Regulations Not Applicable to Continuing Wrong of Wrongful Billing at Commercial Tariff Instead of Industrial Tariff.

18 Jul 2017

The petitioner, Maharashtra State Electricity Distribution Company Limited (MSEDCL), challenged the order dated 22/01/2016 passed by the Electricity O...

High Court

High Court of Karnataka Dismisses State's Revision Petitions in Asian Paints VAT Case — Input Tax Credit on Capital Goods Allowed Despite Non-Use in Manufacturing. Section 11(4) of KVAT Act, 2003 does not restrict ITC on capital goods used for generation of electricity for own consumption.

30 Apr 2014

The State of Karnataka filed multiple revision petitions under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act) read with Section 9...

Supreme Court

Presidential Reference Made to Supreme Court Seeks Advisory Opinion on Telecom Licences and Spectrum Allocation Policies. Reference Under Article 143(1) Recites Historical Grant of Licences from 1994 to 2008 Including First-Come-First-Served and Revenue Share Regimes.

12 Apr 2012

Background: The President of India made a reference under Article 143(1) of the Constitution on 12.04.2012, seeking the advisory opinion of the Suprem...

High Court

High Court Quashes CGRF Order Directing Revision of Energy Bills for HT Consumer on Express Feeder. Interpretation of 'Dedicated Distribution Facilities' under MERC Supply Code Regulations 2005 determines consumer classification.

21 Jun 2011

The Maharashtra State Electricity Distribution Company Limited (MSEDCL) filed a writ petition under Articles 226 and 227 of the Constitution of India ...

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