LAWS(SC)-2007-5-192

SOUTHERN PETROCHEMICAL INDUSTRIES CO LTD Vs. ELECTRICITY INSPECTOR AND E T I O

Decided On May 15, 2007
SOUTHERN PETROCHEMICAL INDUSTRIES CO. LTD. Appellant
V/S
ELECTRICITY INSPECTOR AND E.T.I.O. Respondents

JUDGEMENT

(1.) LEAVE granted.

(2.) VALIDITY and/ or application of Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003 (for short "the 2003 Act") is in question in these appeals which arise out of a common judgment dated 13.07.2006 passed by a Division Bench of the High Court of Madras.

(3.) THE then State of Madras in terms of Entry 48-B of the Seventh Schedule of the 1935 Act, enacted Tamil Nadu Electricity Duty Act, 1939 (for short "the 1939 Act") levying a duty on certain sales and consumption of electrical energy by the licensees in the State of Tamil Nadu. At the relevant time, licences used to be granted in terms of the Indian Electricity Act, 1910 (for short "the 1910 Act"). Section 3 of the 1910 Act reads as under: