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2022 (8) TMI 489 - HC - VAT and Sales TaxDemand of Electricity Duty - consumption of electricity by sister concern Guljag Gases Pvt. Ltd. - consumption of captive power and not sale - HELD THAT:- Undeniably, the petitioner M/s Guljag Industries and the company Guljag Gases Pvt. Ltd., are involved in manufacturing different items and thus, one cannot be considered to be the subsidiary of another. The transfer of energy by the petitioner M/s Guljag Industries Ltd. to the Company Guljag Gases Pvt. Ltd., even if the latter is considered to be sister concern in the loose parlance cannot be treated to be generation of electricity for own use and hence, respondents were perfectly justified in levying electricity duty on the energy transferred by the petitioner Company to the Company Guljag Gases Pvt. Ltd. The impugned assessment orders passed by the Appellate Authority and the Revisional Authority dated 15.03.2010 and 17.10.2017 respectively, affirming the levy of electricity duty, do not suffer from any illegality or infirmity whatsoever, warranting interference therein. Petition dismissed.
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