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Indian Laws - Highlights / Catch Notes

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Exemption from payment of electricity duty, post 01.09.2016 or ...

Indian Laws

February 18, 2022

Exemption from payment of electricity duty, post 01.09.2016 or not - The exemption provision need to be interpreted literally and when the language used in exemption provision is simple, clear and unambiguous, the same has to be applied rigorously, strictly and literally. Under the 2016 Act, charitable education institutions running the schools or colleges are specifically excluded from the exemption clause/exemption provision, Section 3(2). - SC

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