captive power plants Archives

Power to Grant Tax Exemption includes Power to Withdraw/Modify it in Public Interest; Beneficiary has No Vested Right: Supreme Court

“The recipient of a concession has no legally enforceable right against the Government to grant of a concession except to enjoy the benefits of the concession during the period of its grant. This right to enjoy is a defeasible one.”

Case Briefs High Courts

Jharkhand High Court quashes electricity duty on “net charges” for breaching constitutional limits and excessive delegation

“If electricity duty is charged on per cent of ‘net charges’ for energy consumed or sold, then similarly situated persons pay different duty depending on the distribution licensee, since the tariff fixed by the JSERC varies, which would amount to violation of Article 14 of the Constitution.”