Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi
transfer of electricity, therefore, would not be covered under sub-section (8) of Section 80IA of the Act. However, in so far as the Tribunal’s reasoning to adopt the market value of the goods at Rs.5.40 ps. Per unit is concerned, we find no error. Undisputedly, GEB supplied the electricity to its consumers at th9e same rate. This, therefore