CST v. Madhya Pradesh Electricity Board

25 STC 188Supreme Court of India1970#5015 most cited

What is CST v. Madhya Pradesh Electricity Board authority for?

Electricity is considered 'goods' under tax law, and its generation and transmission constitute 'manufacture' or 'production'.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2022.

Also referred to as

CST v. Madhya Pradesh Electricity Board · 25 STC 188 · SC · 1970 · electricity goods · electricity manufacture · electricity production · sale of electricity · tax on electricity

Judgments citing CST v. Madhya Pradesh Electricity Board

DCIT, Chennai vs. M/S. Neyveli Lignite Corporation Ltd., Neyveli

In the result, Ground Nos

ITA 2163/CHNY/2016[2012-13]Status: DisposedITAT Chennai10 Aug 2017AY 2012-13

Bench: Shri George Mathan & Shri A. Mohan Alankamony

For Appellant: Mr.Raghavan RamabadranFor Respondent: Mrs.Ruby George, CIT
Section 80I

…ion of lignite mines”. It was a submission that order of the Ld.CIT(A) was liable to be reversed. 7.1 We have considered the rival submissions. On perusal of the decision of the Hon’ble Supreme Court in the case of MP State Electricity Board reported (1970) 25 STC 188 and also the subsequent decision in ITA Nos.2161 to 2163/Mds/2016 & ITA Nos.2199 & 2200/Mds/2016 :- 8 -: the case of NTPC reported (2002) 127 STC 280, it has been held that electricity is goods. The Hon’ble Orissa High Court in the case of Orissa power generation Corporation Ltd. – [2015] 81 VST 138 Orissa has also held that generation of electr…

DCIT, Chennai vs. M/S. Neyveli Lignite Corporation Ltd., Neyveli

In the result, Ground Nos

ITA 2162/CHNY/2016[2010-11]Status: DisposedITAT Chennai10 Aug 2017AY 2010-11

Bench: Shri George Mathan & Shri A. Mohan Alankamony

For Appellant: Mr.Raghavan RamabadranFor Respondent: Mrs.Ruby George, CIT
Section 80I

…ion of lignite mines”. It was a submission that order of the Ld.CIT(A) was liable to be reversed. 7.1 We have considered the rival submissions. On perusal of the decision of the Hon’ble Supreme Court in the case of MP State Electricity Board reported (1970) 25 STC 188 and also the subsequent decision in ITA Nos.2161 to 2163/Mds/2016 & ITA Nos.2199 & 2200/Mds/2016 :- 8 -: the case of NTPC reported (2002) 127 STC 280, it has been held that electricity is goods. The Hon’ble Orissa High Court in the case of Orissa power generation Corporation Ltd. – [2015] 81 VST 138 Orissa has also held that generation of electr…

DCIT, Chennai vs. M/S. Neyveli Lignite Corporation Ltd., Neyveli

In the result, Ground Nos

ITA 2161/CHNY/2016[2009-10]Status: DisposedITAT Chennai10 Aug 2017AY 2009-10

Bench: Shri George Mathan & Shri A. Mohan Alankamony

For Appellant: Mr.Raghavan RamabadranFor Respondent: Mrs.Ruby George, CIT
Section 80I

…ion of lignite mines”. It was a submission that order of the Ld.CIT(A) was liable to be reversed. 7.1 We have considered the rival submissions. On perusal of the decision of the Hon’ble Supreme Court in the case of MP State Electricity Board reported (1970) 25 STC 188 and also the subsequent decision in ITA Nos.2161 to 2163/Mds/2016 & ITA Nos.2199 & 2200/Mds/2016 :- 8 -: the case of NTPC reported (2002) 127 STC 280, it has been held that electricity is goods. The Hon’ble Orissa High Court in the case of Orissa power generation Corporation Ltd. – [2015] 81 VST 138 Orissa has also held that generation of electr…