Commissioner of Sales Tax, Madhya Pradesh, Indor v. Madhya Pradesh Electricity Board, Jabalpur

1 SCC 200Supreme Court of India1969#10267 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2017.

Judgments citing Commissioner of Sales Tax, Madhya Pradesh, Indor v. Madhya Pradesh Electricity Board, Jabalpur

WEST BENGAL STATE ELECTRICITY DISTRIBUTION CO. LTD.,KOLKATA vs. THE DCIT, CIR-2, KOLKATA, KOLKATA

In the result, both the appeals of the assessee are allowed while both the appeals of the revenue are dismissed

ITA 872/KOL/2015[2011-2012]Status: DisposedITAT Kolkata31 Oct 2017AY 2011-2012

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm ] I.T.A. No. 871 & 872/Kol/2015 Assessment Year 2010-11 & 2011-12 West Bengal State Electricity Distribution Co. Ltd. ...........................Appellant Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Dcit, Circle 2(2) Kolkata,...................…………………………………………Respondent Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 I.T.A. No. 1001 & 1002/Kol/2015 Assessment Year 2010-11 & 2011-12 Dcit, Circle 2(2) Kolkata,...................…………………………………………Appellant Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 West Bengal State Electricity Distribution Co. Ltd. ....................Respondent Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Appearances By: Shri Anand R. Baiwar, Cit Appearing On Behalf Of The Revenue. Shri N.K. Poddar, Sr. Advocate Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : September 12, 2017 Date Of Pronouncing The Order : October 31, 2017 Order Shri P.M. Jagtap, Am These Four Appeals, Two Filed By The Assessee Being Ita No. 871 & 872/Kol/2015 & Two Filed By The Revenue Being Ita No. 1001 & 1002/Kol/2015, Are Cross-Appeals Which Are Directed Against Two

Section 2Section 32(1)(iia)

…supply to any premises or enabling a supplyto be so given. 6. Electric energy has already been held to be ‘goods’ by the Hon’ble supreme Court in Commissioner of Sales Tax, Madhya Pradesh, Indor vs Madhya Pradesh Electricity Board, Jabalpur reported in (1969) 1 SCC 200 (SC) – AIR 1970 SC 732 and reiterated in State of Andhra Pradesh vs National Thermal Power Corporation Ltd. (2002) 5 SCC 203 (SC). 7. In National Thermal Power Corporation’s case (supra), the Hon’ble Supreme Court also recognized that generation of electricity was nothing but production thereof – kindly see paragraphs 21 & 29 of the said judgment.…

WEST BENGAL STATE ELECTRICITY DISTRIBUTION CO. LTD.,KOLKATA vs. THE DCIT, CIR-2, KOLKATA, KOLKATA

In the result, both the appeals of the assessee are allowed while both the appeals of the revenue are dismissed

ITA 871/KOL/2015[2010-2011]Status: DisposedITAT Kolkata31 Oct 2017AY 2010-2011

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm ] I.T.A. No. 871 & 872/Kol/2015 Assessment Year 2010-11 & 2011-12 West Bengal State Electricity Distribution Co. Ltd. ...........................Appellant Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Dcit, Circle 2(2) Kolkata,...................…………………………………………Respondent Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 I.T.A. No. 1001 & 1002/Kol/2015 Assessment Year 2010-11 & 2011-12 Dcit, Circle 2(2) Kolkata,...................…………………………………………Appellant Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 West Bengal State Electricity Distribution Co. Ltd. ....................Respondent Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Appearances By: Shri Anand R. Baiwar, Cit Appearing On Behalf Of The Revenue. Shri N.K. Poddar, Sr. Advocate Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : September 12, 2017 Date Of Pronouncing The Order : October 31, 2017 Order Shri P.M. Jagtap, Am These Four Appeals, Two Filed By The Assessee Being Ita No. 871 & 872/Kol/2015 & Two Filed By The Revenue Being Ita No. 1001 & 1002/Kol/2015, Are Cross-Appeals Which Are Directed Against Two

Section 2Section 32(1)(iia)

…supply to any premises or enabling a supplyto be so given. 6. Electric energy has already been held to be ‘goods’ by the Hon’ble supreme Court in Commissioner of Sales Tax, Madhya Pradesh, Indor vs Madhya Pradesh Electricity Board, Jabalpur reported in (1969) 1 SCC 200 (SC) – AIR 1970 SC 732 and reiterated in State of Andhra Pradesh vs National Thermal Power Corporation Ltd. (2002) 5 SCC 203 (SC). 7. In National Thermal Power Corporation’s case (supra), the Hon’ble Supreme Court also recognized that generation of electricity was nothing but production thereof – kindly see paragraphs 21 & 29 of the said judgment.…

DCIT, CIR-2(2), KOLKATA, KOLKATA vs. M/S WEST BENGAL STATE ELECTRICITY DISTRIBUTION CO. LTD., KOLKATA

In the result, both the appeals of the assessee are allowed while both the appeals of the revenue are dismissed

ITA 1002/KOL/2015[2011-2012]Status: DisposedITAT Kolkata31 Oct 2017AY 2011-2012

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm ] I.T.A. No. 871 & 872/Kol/2015 Assessment Year 2010-11 & 2011-12 West Bengal State Electricity Distribution Co. Ltd. ...........................Appellant Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Dcit, Circle 2(2) Kolkata,...................…………………………………………Respondent Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 I.T.A. No. 1001 & 1002/Kol/2015 Assessment Year 2010-11 & 2011-12 Dcit, Circle 2(2) Kolkata,...................…………………………………………Appellant Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 West Bengal State Electricity Distribution Co. Ltd. ....................Respondent Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Appearances By: Shri Anand R. Baiwar, Cit Appearing On Behalf Of The Revenue. Shri N.K. Poddar, Sr. Advocate Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : September 12, 2017 Date Of Pronouncing The Order : October 31, 2017 Order Shri P.M. Jagtap, Am These Four Appeals, Two Filed By The Assessee Being Ita No. 871 & 872/Kol/2015 & Two Filed By The Revenue Being Ita No. 1001 & 1002/Kol/2015, Are Cross-Appeals Which Are Directed Against Two

Section 2Section 32(1)(iia)

…supply to any premises or enabling a supplyto be so given. 6. Electric energy has already been held to be ‘goods’ by the Hon’ble supreme Court in Commissioner of Sales Tax, Madhya Pradesh, Indor vs Madhya Pradesh Electricity Board, Jabalpur reported in (1969) 1 SCC 200 (SC) – AIR 1970 SC 732 and reiterated in State of Andhra Pradesh vs National Thermal Power Corporation Ltd. (2002) 5 SCC 203 (SC). 7. In National Thermal Power Corporation’s case (supra), the Hon’ble Supreme Court also recognized that generation of electricity was nothing but production thereof – kindly see paragraphs 21 & 29 of the said judgment.…

DCIT, CIR-2(2), KOLKATA, KOLKATA vs. M/S WEST BENGAL STATE ELECTRICITY DISTRIBUTION CO. LTD., KOLKATA

In the result, both the appeals of the assessee are allowed while both the appeals of the revenue are dismissed

ITA 1001/KOL/2015[2010-2011]Status: DisposedITAT Kolkata31 Oct 2017AY 2010-2011

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm ] I.T.A. No. 871 & 872/Kol/2015 Assessment Year 2010-11 & 2011-12 West Bengal State Electricity Distribution Co. Ltd. ...........................Appellant Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Dcit, Circle 2(2) Kolkata,...................…………………………………………Respondent Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 I.T.A. No. 1001 & 1002/Kol/2015 Assessment Year 2010-11 & 2011-12 Dcit, Circle 2(2) Kolkata,...................…………………………………………Appellant Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 West Bengal State Electricity Distribution Co. Ltd. ....................Respondent Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Appearances By: Shri Anand R. Baiwar, Cit Appearing On Behalf Of The Revenue. Shri N.K. Poddar, Sr. Advocate Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : September 12, 2017 Date Of Pronouncing The Order : October 31, 2017 Order Shri P.M. Jagtap, Am These Four Appeals, Two Filed By The Assessee Being Ita No. 871 & 872/Kol/2015 & Two Filed By The Revenue Being Ita No. 1001 & 1002/Kol/2015, Are Cross-Appeals Which Are Directed Against Two

Section 2Section 32(1)(iia)

…supply to any premises or enabling a supplyto be so given. 6. Electric energy has already been held to be ‘goods’ by the Hon’ble supreme Court in Commissioner of Sales Tax, Madhya Pradesh, Indor vs Madhya Pradesh Electricity Board, Jabalpur reported in (1969) 1 SCC 200 (SC) – AIR 1970 SC 732 and reiterated in State of Andhra Pradesh vs National Thermal Power Corporation Ltd. (2002) 5 SCC 203 (SC). 7. In National Thermal Power Corporation’s case (supra), the Hon’ble Supreme Court also recognized that generation of electricity was nothing but production thereof – kindly see paragraphs 21 & 29 of the said judgment.…

J.N INVESTMENT & TRADING CO. P.LTD,MUMBAI vs. PR CIT 2, MUMBAI

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2373/MUM/2017[2011-12]Status: DisposedITAT Mumbai27 Sept 2017AY 2011-12

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

…d as a manufacturing or production of any article or thing by the assessee. We have deliberated on the issue and find substantial force in the contention of the Ld. A.R. We find that the Hon’ble Supreme Court in the case of CST Vs. MP Electricity Board (1969) 1 SCC 200 (SC) had way back held that electric energy has all trappings of an article or thing. We find that before the Hon’ble High Court of Madras in the P a g e | 30 ITA Nos. 2370 to 2373/Mum/2017 Wind World India Infrastructure Pvt. Ltd., Wind World Wind Resources Development Private Limited & J.N Investment & Trading Co. Pvt. Ltd. case of CIT Vs. Atlas…

WIND WORLD WIND RESOURCES DEVELOPMENT P. LTD,MUMBAI vs. PR CIT -2, MUMBAI

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2372/MUM/2017[2012-13]Status: DisposedITAT Mumbai27 Sept 2017AY 2012-13

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

…d as a manufacturing or production of any article or thing by the assessee. We have deliberated on the issue and find substantial force in the contention of the Ld. A.R. We find that the Hon’ble Supreme Court in the case of CST Vs. MP Electricity Board (1969) 1 SCC 200 (SC) had way back held that electric energy has all trappings of an article or thing. We find that before the Hon’ble High Court of Madras in the P a g e | 30 ITA Nos. 2370 to 2373/Mum/2017 Wind World India Infrastructure Pvt. Ltd., Wind World Wind Resources Development Private Limited & J.N Investment & Trading Co. Pvt. Ltd. case of CIT Vs. Atlas…

WIND WORLD WIND RESOURCES DEVELOPMENT P. LTD,MUMBAI vs. PR CIT -2, MUMBAI

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2371/MUM/2017[2011-12]Status: DisposedITAT Mumbai27 Sept 2017AY 2011-12

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

…d as a manufacturing or production of any article or thing by the assessee. We have deliberated on the issue and find substantial force in the contention of the Ld. A.R. We find that the Hon’ble Supreme Court in the case of CST Vs. MP Electricity Board (1969) 1 SCC 200 (SC) had way back held that electric energy has all trappings of an article or thing. We find that before the Hon’ble High Court of Madras in the P a g e | 30 ITA Nos. 2370 to 2373/Mum/2017 Wind World India Infrastructure Pvt. Ltd., Wind World Wind Resources Development Private Limited & J.N Investment & Trading Co. Pvt. Ltd. case of CIT Vs. Atlas…

WIND WORLD INDIA INFRASTRUCTURE P.LTD,MUMBAI vs. PR CIT -2, MUMBAI

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2370/MUM/2017[2007-08]Status: DisposedITAT Mumbai27 Sept 2017AY 2007-08

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

…d as a manufacturing or production of any article or thing by the assessee. We have deliberated on the issue and find substantial force in the contention of the Ld. A.R. We find that the Hon’ble Supreme Court in the case of CST Vs. MP Electricity Board (1969) 1 SCC 200 (SC) had way back held that electric energy has all trappings of an article or thing. We find that before the Hon’ble High Court of Madras in the P a g e | 30 ITA Nos. 2370 to 2373/Mum/2017 Wind World India Infrastructure Pvt. Ltd., Wind World Wind Resources Development Private Limited & J.N Investment & Trading Co. Pvt. Ltd. case of CIT Vs. Atlas…

NGC NETWORK ASIA LLC,MUMBAI vs. JDIT (IT) RG 4, MUMBAI

In the result, both the appeals filed by the assessee are treated as partly allowed for statistical purposes

ITA 7631/MUM/2012[2008-09]Status: DisposedITAT Mumbai16 Dec 2015AY 2008-09

Bench: S/Shri B.R.Baskaran (Am) & Amit Shukla, (Jm) सर्वश्री बी.आर.बास्करन, ऱेखा सदस्य एवं अमित शुक्ऱा, न्याययक सदस्य के समक्ष आमकय अऩीर सं./I.T.A. No.7994/Mum/2011 & Ita No.7631/Mum/2012 (ननधधायण वषा / Assessment Year :2007-08 & 2008-09) बनाम/ Ngc Network Asia Llc, Joint Director Of Income Tax C/O S R Batliboi & Co., (International Taxation), Vs. 14Th Floor, The Ruby, Range-4, Senapati Bapat Marg, Scindia House, Tulsi Pipe Road, Ballard Estate, Dadar (W), Mumbai-400038. Mumbai-400028 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./जीआइआय सं./Pan: Aabcn3136G अऩीरधथी ओय से / Appellant By Shri Porus Kaka & Ms.Sheetal Shah प्रत्मथी की ओय से/Rspondent By Ms.Vandana Sagar सुनवधई की तधयीख / Date Of Hearing : 4.9.2015 घोषणध की तधयीख /Date Of Pronouncement : 16.12.2015 आदेश / O R D E R Per B.R. Baskaran (Am) These Are The Two Appeals Filed By The Assessee Against The Assessment Orders Passed For Assessment Years 2007-08 & 2008-09 In Pursuance Of Directions Issued By The Dispute Resolution Panel (Drp). Since Issues Urged In These Two Appeals Are Identical In Nature, They Are Being Disposed Of By This Common Order, For The Sake Of Convenience.

Section 9(1)(vi)

…was about the character of “software”, 15 And ITA No.7631/Mum/12 i.e, whether a „software‟ is goods or not. In this connection, the Hon‟ble Supreme Court referred to its earlier decision rendered in the case of CST v. Madhya Pradesh Electricity Board (1969) 1 SCC 200, wherein the question whether „electricity‟ was „goods‟ for the purpose of imposition of sales tax under the Madhya Pradesh General Sales tax Act, 1959, wherein the characteristics of „goods‟ was explained as under:- “….. It has been held that properties which are capable of being abstracted, consumed and used and/or transmitted, transferred, deliv…

ASST CIT 12(1), MUMBAI vs. DELTA ENTERPRISES, MUMBAI

ITA 944/MUM/2012[2007-08]Status: DisposedITAT Mumbai09 Oct 2015AY 2007-08

Bench: Shri Shailendra Kumar Yadav & Shri Ashwani Taneja.

For Appellant: Shri Chandra Vijay, D.RFor Respondent: Ms. I. A. Singh, A.R
Section 143(3)Section 32(1)(iia)Section 80I

…251 ITR 323 - Gangadhar Narasingdas Agarwal vs. Union of India (1967) 1 MLJ 197 - Southern Petrochemical Industries Co. Ltd. vs. Electricity Inspector and E.T.I.O. 2007 (3) CTC 273 (SC) - Commissioner of Sales Tax vs. Madhya Pradesh Electricity Board (1969) 1 SCC 200 - State of A.P. vs. National Thermal Power Corporation Ltd, (2002) 5 SCC 203 By relying on above decisions, the assessee claimed that it was engaged in manufacturing of electricity and the electricity so generated was "article or thing" within the meaning of section 32(1)(iia). The assessee argued that it was entitled to claim additional depreciat…