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2016 (5) TMI 591 - HC - Indian LawsClaim of incorrect categorization of the electricity meters installed at the Petitioner's premises - Held that:- The categorisation of electricity tariff is on the basis of 'usage' and not 'the terms of usage'. If a gymnasium uses electricity, it is usage for running a gymnasium, irrespective of the terms of such usage, namely, whether for a charge or not and whether on a profit motive or no profit principle. It is usage clearly falling within 'Non-residential or Commercial' usage. A non-residential or commercial establishment for the purposes of electricity tariff does not cease to be non-residential or commercial if it is run on a no profit basis. Even the usage of electricity categorized as commercial is not because there is a profit motive, but because the activity is commercial as opposed to residential or individual. In the premises, electricity used by the Petitioner for the Sports Complex, which houses an athletic track, a gymnasium and a tennis court is correctly assessed and charged under the tariff item LTII, which is for 'Non-residential or Commercial' use. No fault can be found with respect to such categorization or billing.
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