Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Electricity Supply Without Consumption Not Taxable as Sale: Karnataka HC Strikes Down Tax on Minimum Tariff
Karnataka High Court held that electricity supply without actual consumption is not a taxable sale. The court invalidated the levy of minimum charges, emphasizing that taxation must correlate with actual use or benefit.