Summary: —- ### Core Legal Question: > **Whether sales tax is payable on the sale of electricity to “captive consumers” (e.g., a company generating electricity for its own group companies or facilities)?** ### Key Legal Precedents Cited by Petitioners: 1. **JSW Steel Ltd & Ors v. Secretary, MERC & Anr.** (2019 SCC OnLine Aptel 57) […]
