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) […]
Maharashtra Approves Additional Electricity Sales Tax for Industrial and Commercial Consumers – EQ
In Short : The Maharashtra cabinet has approved an additional electricity sales tax for industrial and commercial consumers to enhance state revenue amid rising power sector costs. The new levy will increase electricity bills for large consumers while generating funds to support infrastructure and energy initiatives. Industry representatives have expressed concerns about the potential impact […]
