Supreme Court · 2022 INSC 25 · Decided 7 January 2022
The State of Maharashtra v. Shri Vile Parle Kelvani Mandal & ORS.
- Court
- Supreme Court of India
- Citation
- 2022 INSC 25 · [2022] 1 S.C.R. 160
- Case number
- CIVIL APPEAL No. 7319/2021
- Decided
- 7 January 2022
- Bench
- M.R. SHAH, SANJIV KHANNA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Electricity Act
Headnote
Maharashtra Electricity Duty Act, 2016: s.3(2)(iii) - Exemption from electricity duty under - Entitlement of charitable institutions running the educational institutions - Held: Under 2016 Act, electricity duty on the consumption charges for the purposes of, or in respect of a school or college or institution imparting education or training, student's, hostels run by any local bodies shall alone be exempted from levy of electricity duty - The State Government and the Central Government are also specifically excluded
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