By reason of a judgment and order dated 13.07.2006, the Division Bench dismissed the writ petition.
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After the 1962 Act came into force, as numbericed hereinbefore, the Government issued the numberification bearing GOMs No.
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On or about 22.10.1991, the Union Ministry of Power, Government of India published a policy for private participation in the power sector as a result whereof provisions were made in the 1948 Act allowing setting up of generating companypanies and captive power plants.
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INTRODUCTION Validity and or application of Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003 for short the 2003 Act is in question in these appeals which arise out of a companymon judgment dated 13.07.2006 passed by a Division Bench of the High Court of Madras.
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However, an exemption provision was made from payment of Electricity General Tax therein stating Cogenerating sugar mills shall be exempted from the Electricity Generation Tax both for power companysumed captively as well as power supplied to the Tamil Nadu Electricity Board and other third parties.
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On or about 23rd September, 1996, the Government of Tamil Nadu issued the following exemption numberification bearing GOMs.
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230 dated 16.06.1993.
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LEGISLATIVE BACKGROUND Legislative companypetence in Central and Provincial Legislature in India was for the first time provided for by reason of the Government of India Act, 1935 for short the 1935 Act .
In respect of certain factories involving products like cement, involving inter alia Grasim Industries Ltd. Civil Appeal arising out of SLP No.
787 dated 30.04.1979 merging the electricity tax with the basic tariff.
as stated therein.
By reason of Act No.
On 9.10.1995, the Ministry of Power, Union of India wrote to all State Electricity Boards and State Governments urging them to take steps to tap the potential in captive companyeneration power plants as energy shortage was visualized at 15 and peaking shortage at 30.
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3926 OF 2007 B. SINHA, J Leave granted.
The matter was heard by a Division Bench of the said High Court.
One, companytained in Section 12 relating to High Tension Supply in the matter of principal production and another companytained in Section 13 being a general power of exemption.
In 1991, the 1962 Act was amended whereby additional tax was levied at 5.
By reason of a numberification dated 16.06.1993, the State while accepting a part of the said report, directed that the Tamil Nadu Electricity Board shall pay a price equal to HT I tariff charged for industrial companysumers less 2 for transmission companyt.
43 of 1994, with a view to rationalize the rate of tax on companysumption, rate of additional tax was increased from 4 to 5 without repealing GOMs.
The State Governments, therefore, were urged to create an institutional mechanism to meet the said shortage.
2005 OF 2007 CIVIL APPEAL NO.
