2002 (4) TMI 694 - SC - VAT and Sales Tax

Whether sales of energy by NTPCL, the respondent No.1, to several Electricity Boards situated outside the State of Andhra Pradesh and to the State of Goa, attract the incidence of taxation under Section 3 of the Act?

Under which entry Andhra Pradesh Electricity Duty Act, 1939 is covered?

Whether the sales of electricity by NTPCL, the respondent No.1, to the Electricity Boards situated outside the State of Andhra Pradesh and to the State of Goa, can be construed as inter-State sale or intra- State sale?

Held that:- Appeal dismissed.