State of Andhra Pradesh v. NTPC

127 STC 280Supreme Court of India2002#5938 most cited

What is State of Andhra Pradesh v. NTPC authority for?

Electricity is considered 'goods' and its generation and transmission are manufacturing and production processes. This classification is based on the ability to transmit, transfer, and deliver electricity, and the commercial transformation it undergoes.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

State of Andhra Pradesh v. NTPC · 127 STC 280 · electricity as goods · manufacture and production · generation of electricity · transmission of electricity · sale of electricity · definition of goods · sales tax

Judgments citing State of Andhra Pradesh v. NTPC

ACIT, Circle-2(1), Hyderabad vs. Hinduja National Power Corporation Limited, Hyderabad

In the result, the appeal of Revenue is allowed

ITA 235/HYD/2023[2016-17]Status: DisposedITAT Hyderabad08 Jan 2025AY 2016-17

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleआ.अपी.सं / Ita No.235/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2016-17) The Assistant M/S. Hinduja National Power Commissioner Of Income Vs. Corporation Ltd. Tax, Circle 2(1), Hyderabad. Hyderabad. Pan : Aabch2426D अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri K. A. Sai Prasad, C.A. रधजस्‍व द्वधरध/Revenue By: Shri B. Bala Krishna, Cit-Dr.

For Appellant: Shri K. A. Sai Prasad, C.AFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 143(3)Section 32(1)(iia)Section 32ASection 92C

…of electricity is akin to the manufacturing and hence the assesseo is eligible for additional deprecation u/s 32(1)(ii) (a) of the Act. Commissioner of Sales Tax v. MP Electricity Board (AIR 1970 SC 732) State of AP v. National Thermal Power Corporation Ltd (127 STC 280 SC) In the above decisions it has been held by the Apex court that the generation of power amounts to production of 'goods'. Attention is specifically drawn to the decision of the Supreme Court in the case of Madhya Pradesh Electricity Board (Supra). In the decided case the State Electricity Board generated and distributed electricity energy to…

Telangana State Power Generation Corporation Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-2(2), Hyderabad

In the result, appeal of the assessee is allowed

ITA 1424/HYD/2019[2016-17]Status: DisposedITAT Hyderabad14 Jun 2021AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2016-17 Telangana State Power Vs. Asst. Commissioner Of Generation Corporation Income-Tax, Ltd., Hyderabad. Circle – 2(2), Hyderabad. Pan – Aafct 0257Q (Appellant) (Respondent) Assessee By: Shri M. Chandramouleswara Rao Revenue By: Shri Yvst Sai Cit Dr Date Of Hearing: 17/03/2021 Date Of Pronouncement: 14 /06/2021 O R D E R Per L.P. Sahu, Am: This Appeal Filed By The Assessee For Ay 2016-17 Is Directed Against The Cit(A) - 2, Hyderabad’S Order, Dated 21/08/2019 Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961 ; In Short “The Act”.

For Appellant: Shri M. Chandramouleswara RaoFor Respondent: Shri YVST Sai CIT DR
Section 143(3)Section 14ASection 32A

…f electricity is akin to the manufacturing and hence the assessee is eligible for additional deprecation u/ s 32(1)(ii)(a) of the Act. Commissioner of Sales Tax v. MP Electricity Board ( AIR 1970 SC 732) State of AP v. National Thermal Power Corporation Ltd ( 127 STC 280 SC) In the above decisions it 'has been held by the Apex court that the generation of power amounts to production of (goods'. Attention is specifically drawn to the decision of the Supreme Court in the case of Madhya Pradesh Electricity Board (Supra). In the decided case the State Electricity Board generated and distributed electricity energy to…

Asstt. C.I.T, Central Cir, -2(1), Nagpur vs. M/S Gupta Global Resources Ltd(Eaelier Known As Gupta Coalfields & Washheries Ltd), Nagpur

In the result, cross objections No

ITA 485/NAG/2014[2010-11]Status: DisposedITAT Nagpur22 Oct 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

…ever, its effect can be seen and felt. The electricity can be transmitted, transferred, delivered etc. The Hon'ble Supreme Court in the case of CST Vs. Madhya Pradesh Electricity Board (1970) 25 STC 188 (SC) and in the case of State of Andhra Pradesh vs. NTPC 127 STC 280 (SC) has held that electricity falls within the definition of goods and the process involved is manufacture and production. Hon'ble Supreme Court in the case of CIT Vs. Sesa Goa Ltd. 279 ITR 331 and CIT Vs. India Cine Agencies 308 ITR 98 has explained a broader test to determine whether manufacture is there or not, it is propounded that when a ch…

Asstt. C.I.T, Central Cir, -2(1), Nagpur vs. M/S Gupta Global Resources Ltd(Eaelier Known As Gupta Coalfields & Washheries Ltd), Nagpur

In the result, cross objections No

ITA 484/NAG/2014[2009-10]Status: DisposedITAT Nagpur22 Oct 2019AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

…ever, its effect can be seen and felt. The electricity can be transmitted, transferred, delivered etc. The Hon'ble Supreme Court in the case of CST Vs. Madhya Pradesh Electricity Board (1970) 25 STC 188 (SC) and in the case of State of Andhra Pradesh vs. NTPC 127 STC 280 (SC) has held that electricity falls within the definition of goods and the process involved is manufacture and production. Hon'ble Supreme Court in the case of CIT Vs. Sesa Goa Ltd. 279 ITR 331 and CIT Vs. India Cine Agencies 308 ITR 98 has explained a broader test to determine whether manufacture is there or not, it is propounded that when a ch…

Asstt. C.I.T, Central Cir, -2(1), Nagpur vs. M/S Gupta Global Resources Ltd(Eaelier Known As Gupta Coalfields & Washheries Ltd), Nagpur

In the result, cross objections No

ITA 483/NAG/2014[2007-08]Status: DisposedITAT Nagpur22 Oct 2019AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

…ever, its effect can be seen and felt. The electricity can be transmitted, transferred, delivered etc. The Hon'ble Supreme Court in the case of CST Vs. Madhya Pradesh Electricity Board (1970) 25 STC 188 (SC) and in the case of State of Andhra Pradesh vs. NTPC 127 STC 280 (SC) has held that electricity falls within the definition of goods and the process involved is manufacture and production. Hon'ble Supreme Court in the case of CIT Vs. Sesa Goa Ltd. 279 ITR 331 and CIT Vs. India Cine Agencies 308 ITR 98 has explained a broader test to determine whether manufacture is there or not, it is propounded that when a ch…

Asstt. C.I.T, Central Cir, -2(1), Nagpur vs. M/S Gupta Global Resources Ltd(Eaelier Known As Gupta Coalfields 7 Washheries Ltd), Nagpur

In the result, cross objections No

ITA 482/NAG/2014[2006-07]Status: DisposedITAT Nagpur22 Oct 2019AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

…ever, its effect can be seen and felt. The electricity can be transmitted, transferred, delivered etc. The Hon'ble Supreme Court in the case of CST Vs. Madhya Pradesh Electricity Board (1970) 25 STC 188 (SC) and in the case of State of Andhra Pradesh vs. NTPC 127 STC 280 (SC) has held that electricity falls within the definition of goods and the process involved is manufacture and production. Hon'ble Supreme Court in the case of CIT Vs. Sesa Goa Ltd. 279 ITR 331 and CIT Vs. India Cine Agencies 308 ITR 98 has explained a broader test to determine whether manufacture is there or not, it is propounded that when a ch…

Asstt. C.I.T, Central Cir, -2(1), Nagpur vs. M/S Gupta Coal(India) Ltd, Nagpur

In the result, cross objections No

ITA 481/NAG/2014[2010-11]Status: DisposedITAT Nagpur22 Oct 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

…ever, its effect can be seen and felt. The electricity can be transmitted, transferred, delivered etc. The Hon'ble Supreme Court in the case of CST Vs. Madhya Pradesh Electricity Board (1970) 25 STC 188 (SC) and in the case of State of Andhra Pradesh vs. NTPC 127 STC 280 (SC) has held that electricity falls within the definition of goods and the process involved is manufacture and production. Hon'ble Supreme Court in the case of CIT Vs. Sesa Goa Ltd. 279 ITR 331 and CIT Vs. India Cine Agencies 308 ITR 98 has explained a broader test to determine whether manufacture is there or not, it is propounded that when a ch…

Asstt. C.I.T, Central Cir, -2(1), Nagpur vs. M/S Gupta Coal(India) Ltd, Nagpur

In the result, cross objections No

ITA 480/NAG/2014[2009-10]Status: DisposedITAT Nagpur22 Oct 2019AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

…ever, its effect can be seen and felt. The electricity can be transmitted, transferred, delivered etc. The Hon'ble Supreme Court in the case of CST Vs. Madhya Pradesh Electricity Board (1970) 25 STC 188 (SC) and in the case of State of Andhra Pradesh vs. NTPC 127 STC 280 (SC) has held that electricity falls within the definition of goods and the process involved is manufacture and production. Hon'ble Supreme Court in the case of CIT Vs. Sesa Goa Ltd. 279 ITR 331 and CIT Vs. India Cine Agencies 308 ITR 98 has explained a broader test to determine whether manufacture is there or not, it is propounded that when a ch…

Asstt. C.I.T, Central Cir, -2(1), Nagpur vs. M/S Gupta Coal(India) Ltd, Nagpur

In the result, cross objections No

ITA 479/NAG/2014[2008-09]Status: DisposedITAT Nagpur22 Oct 2019AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

…ever, its effect can be seen and felt. The electricity can be transmitted, transferred, delivered etc. The Hon'ble Supreme Court in the case of CST Vs. Madhya Pradesh Electricity Board (1970) 25 STC 188 (SC) and in the case of State of Andhra Pradesh vs. NTPC 127 STC 280 (SC) has held that electricity falls within the definition of goods and the process involved is manufacture and production. Hon'ble Supreme Court in the case of CIT Vs. Sesa Goa Ltd. 279 ITR 331 and CIT Vs. India Cine Agencies 308 ITR 98 has explained a broader test to determine whether manufacture is there or not, it is propounded that when a ch…

Asstt. C.I.T, Central Cir, -2(1), Nagpur vs. M/S Gupta Coal(India) Ltd, Nagpur

In the result, cross objections No

ITA 478/NAG/2014[2007-08]Status: DisposedITAT Nagpur22 Oct 2019AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

…ever, its effect can be seen and felt. The electricity can be transmitted, transferred, delivered etc. The Hon'ble Supreme Court in the case of CST Vs. Madhya Pradesh Electricity Board (1970) 25 STC 188 (SC) and in the case of State of Andhra Pradesh vs. NTPC 127 STC 280 (SC) has held that electricity falls within the definition of goods and the process involved is manufacture and production. Hon'ble Supreme Court in the case of CIT Vs. Sesa Goa Ltd. 279 ITR 331 and CIT Vs. India Cine Agencies 308 ITR 98 has explained a broader test to determine whether manufacture is there or not, it is propounded that when a ch…

Asstt. C.I.T, Central Cir, -2(1), Nagpur vs. M/S Gupta Coal(India) Ltd, Nagpur

In the result, cross objections No

ITA 477/NAG/2014[2006-07]Status: DisposedITAT Nagpur22 Oct 2019AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

…ever, its effect can be seen and felt. The electricity can be transmitted, transferred, delivered etc. The Hon'ble Supreme Court in the case of CST Vs. Madhya Pradesh Electricity Board (1970) 25 STC 188 (SC) and in the case of State of Andhra Pradesh vs. NTPC 127 STC 280 (SC) has held that electricity falls within the definition of goods and the process involved is manufacture and production. Hon'ble Supreme Court in the case of CIT Vs. Sesa Goa Ltd. 279 ITR 331 and CIT Vs. India Cine Agencies 308 ITR 98 has explained a broader test to determine whether manufacture is there or not, it is propounded that when a ch…

Asstt.C, I, .T, Central Cir, -2(3), Nagpur vs. M/S Gupta Coalfields & Washeries Ltd., Nagpur

In the result, cross objections No

ITA 429/NAG/2014[2005-06]Status: FixedITAT Nagpur22 Oct 2019AY 2005-06

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

…ever, its effect can be seen and felt. The electricity can be transmitted, transferred, delivered etc. The Hon'ble Supreme Court in the case of CST Vs. Madhya Pradesh Electricity Board (1970) 25 STC 188 (SC) and in the case of State of Andhra Pradesh vs. NTPC 127 STC 280 (SC) has held that electricity falls within the definition of goods and the process involved is manufacture and production. Hon'ble Supreme Court in the case of CIT Vs. Sesa Goa Ltd. 279 ITR 331 and CIT Vs. India Cine Agencies 308 ITR 98 has explained a broader test to determine whether manufacture is there or not, it is propounded that when a ch…

Astt.Commissioner of Income Tax, Central Cir 2(3) R, Nagpur vs. M Gupta Coalfields & Washeries Ltd., Nagpur

In the result, cross objections No

ITA 414/NAG/2014[2008-09]Status: DisposedITAT Nagpur22 Oct 2019AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

…ever, its effect can be seen and felt. The electricity can be transmitted, transferred, delivered etc. The Hon'ble Supreme Court in the case of CST Vs. Madhya Pradesh Electricity Board (1970) 25 STC 188 (SC) and in the case of State of Andhra Pradesh vs. NTPC 127 STC 280 (SC) has held that electricity falls within the definition of goods and the process involved is manufacture and production. Hon'ble Supreme Court in the case of CIT Vs. Sesa Goa Ltd. 279 ITR 331 and CIT Vs. India Cine Agencies 308 ITR 98 has explained a broader test to determine whether manufacture is there or not, it is propounded that when a ch…

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

In the result, Ground Nos

ITA 2200/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

…rusal 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 electricity is manufacture. This being so, as the assessee is in the business of manufacture of electricity and electricity are goods, we are of the view th…

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

In the result, Ground Nos

ITA 2199/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

…rusal 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 electricity is manufacture. This being so, as the assessee is in the business of manufacture of electricity and electricity are goods, we are of the view th…

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

…rusal 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 electricity is manufacture. This being so, as the assessee is in the business of manufacture of electricity and electricity are goods, we are of the view th…

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

…rusal 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 electricity is manufacture. This being so, as the assessee is in the business of manufacture of electricity and electricity are goods, we are of the view th…

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

…rusal 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 electricity is manufacture. This being so, as the assessee is in the business of manufacture of electricity and electricity are goods, we are of the view th…

Damodar Valley Corporation, Kolkata vs. DCIT, Cir-9(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1458/KOL/2015[2011-2012]Status: DisposedITAT Kolkata15 Jul 2016AY 2011-2012

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri D. S. Damle, FCAFor Respondent: Shri Niraj Kumar, CIT, DR
Section 143(3)Section 14ASection 263Section 32(1)(ii)Section 32(1)(iia)

…ther the generation of power amounts to production of an article or goods was examined by Supreme Court in the following judgments: 1. Commissioner of Sales Tax Vs. M.P. Electricity Board (AIR 1970 SC 732) 2. State of AP Vs. National Thermal Power Corpn Ltd (127 STC 280 SC) In the above decisions it has been held by the Apex Court that the generation of power amounts to production of "goods". Attention is specifically drawn to the decision of the Supreme Court in the case of Madhya Pradesh Electricity Board (Supra). In the decided case the State Electricity Board generated and distributed electricity energy to…