State of Andhra Pradesh v. National Thermal Power Corporation Ltd.

5 SCC 203Supreme Court of India2002#9088 most cited

What is State of Andhra Pradesh v. National Thermal Power Corporation Ltd. authority for?

Electric energy can be treated as movable property, capable of being transmitted, transferred, delivered, and stored. The generation of electricity is considered production.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2011 to 2021.

Also referred to as

State of Andhra Pradesh v National Thermal Power Corporation Ltd · 2002 5 SCC 203 · electricity as movable property · electricity as goods · generation of electricity · production of electricity

Judgments citing State of Andhra Pradesh v. National Thermal Power Corporation Ltd.

Principal Commissioner of Income Tax-3, Kolkata vs. M/S. Damodar Valley Corporation

The appeal stands dismissed

ITAT/172/2017HC Calcutta17 Nov 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 260ASection 263Section 32(1)(iia)

…ould become academic. We need not answer the first question of law as 3 there are various decisions of the Hon’ble Supreme Court as well as other High Courts including this Court. In the State of Andhra Pradesh vs. National Thermal Power Corporation (2002)5 SCC 203, the Hon’ble Supreme Court held that electric energy can be transmitted, transferred, delivered, stored, possessed etc. in the same state as movable property. The Hon’ble Supreme Court followed its earlier decision in Commissioner of Sales Tax, Madhya Pradesh, Indore vs. Madhya Pradesh Electricity Board, Jabalpur 1969(1)SCC 200. Therefore, the rev…

M/S R.R.Ispat Ltd, Raipur vs. C.I.T-1, Raipur

In the result, appeal filed by the Assessee stands allowed

ITA 71/BIL/2015[2010-11]Status: DisposedITAT Raipur23 Sept 2021AY 2010-11

Bench: Shri Pradip Kumar Kedia, Hon'Ble & Shrin.K. Choudhry, Hon’Ble

For Appellant: ShriR.B. Doshi, CAFor Respondent: Shri P.K. Mishra, CIT DR
Section 143(3)Section 263Section 263(1)Section 263iSection 32Section 32(1)(iia)

…er generation has rendered the assessment order as erroneous insofar as it is prejudicial to the interest of the revenue. 7.2 We may observe that the Hon'ble Apex Court in the case of State of Andhra Pradesh vs. National Thermal Power Corporation Ltd. [(2002) 5 SCC 203] held the electricity as “GOODS” which can be transmitted, transferred, delivered, possessed. The amendment was brought out in section 32(1)(iia) by Finance Act 2012 to include the business of generation and distribution of power for the benefit of additional depreciation which was held by the various Co-ordinate Benches as clarificatory in nature,…

West Bengal State Electricity Distribution Co. Ltd., Kolkata vs. The DCIT, Cir-2, 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)

…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. 8. In Advanced Law Lexicon – P. Ramanatha Aiyar, Third Edition, 2005, at page 346, the word ‘article’ has been defined to inc…

West Bengal State Electricity Distribution Co. Ltd., Kolkata vs. The DCIT, Cir-2, 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)

…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. 8. In Advanced Law Lexicon – P. Ramanatha Aiyar, Third Edition, 2005, at page 346, the word ‘article’ has been defined to inc…

DCIT, Cir-2(2), 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)

…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. 8. In Advanced Law Lexicon – P. Ramanatha Aiyar, Third Edition, 2005, at page 346, the word ‘article’ has been defined to inc…

DCIT, Cir-2(2), 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)

…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. 8. In Advanced Law Lexicon – P. Ramanatha Aiyar, Third Edition, 2005, at page 346, the word ‘article’ has been defined to inc…

M/S. Sanwaria Agroils Limited, Bhopal vs. The ACIT 1(1), Bhopal

In the result, the appeal of the assessee is partly allowed

ITA 620/IND/2013[2007-08]Status: DisposedITAT Indore04 May 2017AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri O.P.Meena

Section 143Section 147Section 148Section 234BSection 32

…decision of Southern Petrochemical and Industries Co. Ltd. , the Supreme Court held that the electricity has to be considered as (goods) for the purpose of application of Sales Tax Laws. In the case of A.P. v. National Thermal Power Corporation Ltd. [2002] 5 SCC 203, M. P. Cement Manufactures Association v. State of Madhya Pradesh [2004] 2 SCC 249 referred to in Tata Consultancy Services v. State of A.P. [2004] 271 ITR 401 , it was held that the electricity was capable of abstraction, consumption and use which, if done dishonestly was punishable u/s. 39 of the Indian Electricity Act, 1910. It was held tha…

Commissioner of Income-Tax vs. Rangaraya Medical College Old Students Association

ITTA/269/2005HC Telangana14 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

For Appellant: SRI CHALLA GUNARANJAN
Section 1Section 151

…[ 3376 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD WEDNESDAY, THE SIXTEENTH OAY OF AUGUST TWO THOUSAND AND TWENTYTHREE PRESENT THE HONOURABLE THE CHIEF JUSTICE ALOK ARADHE AND THE HONOURABLE SRI JUSTICE T. VINOO KUMAR Writ Aooeal Nos.21 s3.21il.21s5.2156.2'.t57, 2158, 2159.2160.2161,2162.2163.2164. 2',165.2166. 2167.2168 ot 2004; and Writ Petition No.8964 of 2OO4 and Writ Appeal Nos.58.59. 60. 61. 62. 63.64. 257. 268. 269. 807.892. 893 894.895.897.898.899. 900. 901. 902,903.904, 905.910.911 .912.'1297, 1298. 1299.1300 1301. 't305. 1600. 1601. 1607 and 2300 of 2005 WRIT APPEAL No.:21s3 0F 2004 Betw…

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

…97 - 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 depreciation and the said claim had been accepted by the tax department in the earlier…

The commissioner of Income Tax IV vs. M/s Lanco Kondapalli Power (P) Ltd

ITTA/121/2013HC Telangana26 Jul 2013

The Commissioner of Income Tax IV vs. New Bombay Goods Transport

ITTA/249/2013HC Telangana11 Jul 2013

Gvk Inds. Ltd vs. The Income Tax Officer

C.A. No.-007796-007796 - 1997Supreme Court01 Mar 2011

…organs of the State constituted. The actions of such organs are also justiciable, in appropriate cases, where the values or the scheme of the Constitution may have been transgressed. Hence 13 AIR 1953 SC 394 14 [1983] A.C. 130 15 (1994) 5 SCC 459 16 (2002) 5 SCC 203 24 clarity is necessary with respect to the extent of powers granted and the limits on them, so that the organs of the State charged with the working of the mandate of the Constitution can proceed with some degree of certitude. 26. In such exercises we are of the opinion that a liberal and more extensive interpretative analysis be undertake…

State of Andhra Pradesh v. National Thermal Power Corporation Ltd. (5 SCC 203) — Cited in 12 Judgments | BharatTax