J.K. Pharmachem Limited, Sipcot Industrial Complex, Rep. by Its Sr. G.M. (Finance and Accts.) and Company Secretary, G. Ranganathan Vs. the State of Tamil Nadu Rep. by Its Secretary to Govt. Energy Department and ors.

Decided On : Oct-21-2003

Court : Chennai

LAW: The Tamil Nadu Act 12, Section 15 of the Act, Section 2, Section 3, Section 3, Section 2, Section 5, Section 6, Section 6, Section 6, Section 8, Section 9, Section 10, Section 11, Section 14, Section 15, Section 20, Section 21, Article 288 of The, Constitution, Constitution, Section 20 of the Act 12, Section 3 of The Tamil Nadu Act 12, Constitution, Section 3 of the Act, Section 3, Article 246(3, Constitution, Constitution, the List II, Article 246, Constitution, Article 288(2, Constitution, Section 21, Article 288 - This Act, Article 288 of The Constitution, Article 288(2, Constitution, Constitution, the Amending Act, The Amending Act, Constitution, Article 288, Section 12, Article 14, Section 12 insofar, Section 12, Section 3, Constitution, Constitution, Constitution, the Indian Electricity Act, Constitution, Constitution, Section 79, The Electricity Act, Section 49, Section 79, Section 49, Section 22, Section 48 of the Supply Act, Section 22, Section 48, the Supply Act, Section 3, the Tax Act, Section 49, Section 3 of the Duty Act, Section 3, Section 3 of the Act, Constitution, Article 14, Article 19(1)(f, Section 20 of the Act 12 of, Section 20, Section 13, Section 13, Section 14, Section 13, Section 14, Section 3 of The Tamil Nadu Act 12, Chapter V of the Act, Section 22, Section 22, Section 29, Section 2, Section 4 of the Act No.1, section 4, Act 1 of 1979, the Tariff Schedule Act, section 4 of the Act, Section 4, Act 1 of 1979

PERSON: Padmanabhan, J.1, Gazette, Art, Art, R.Krishnamoorthy, Art, Art, Art, Art, R.Krihsnamurthy, Art, Art, CHIRANJIT LAL, Jaswant Singh Charan Singh).'27, Sastri, Orissa SEB v., meter, Art, Art, Art, Ashwathanarayana Shetty, Kodar, Ranachandra Ran v. State, Levy, Art, No.787, No.787, Sec.3(1)(a, NO.787, T.V.Sivaraman, Schedule, NO.787, Aluminum Fertiliser, No.787

ORG: The Tamil Nadu Tax on Consumption or Sale of Electricity Act, The Tamil Nadu Tax on Consumption or Sale of Electricity Act, the Tamil Nadu Legislative Assembly, the State of Tamil Nadu, The Tamil Nadu Tax on Consumption and Sale of Electricity Rules, the State Government, The State Government, the State Government, The Tamil Nadu Tax on Consumption or Sale of Electricity Act, Tamil Nadu Tax on Consumption or Sale of Electricity, The Tamil Nadu Tax on Consumption or Sale of Electricity Act, The Tamil Nadu Electricity (Taxation on Consumption) Act, The Tamil Nadu Tax on Consumption or Sale of Electricity Act, Legislature, the Supreme Court, Berar Electricity Duty Act, the State Legislature, State, State, the State Legislature, State, INDIAN ALUMINIUM COMPANY &, U.P. VS, RENU SAGAR POWER COMPANY, U.P., U.P. Electricity (Duty) Act, the Supreme Court, the Allahabad High Court, The Supreme Court, State, Tamil Nadu Tax on Consumption or Sale of Electricity, State, State, Parliament, The Legislature of a State, Parliament, State, State, River Valley Project, State, State, the Government of India, the Government of India, Railway, Parliament, Parliament, DAMODHAR VALLEY CORPORATION VS, Damadhar Valley Corporation, the Supreme Court, the Patna High Court, The Damodhar River Valley Corporation Act, Corporation, The State of Bihar, Bihar Electricity Duty Act, Damodhar Valley Corporation, The High Court, the Damodhar Valley Corporation, Valley Corporation, the Supreme Court.23, The Supreme Court, State, Parliament, the Damodhar Valley Corporation, the Supreme Court, State, Parliament, State, State, NTPC, the Supreme Court, the State of Andhra Pradesh, the Supreme Court, The Supreme Court, River Valley Authority, Parliament, Parliament, The Tamil Nadu Taxation on Consumption or Sale of Electricity, Parliament, Parliament, The Tamil Nadu Tax on Consumption or Sale of Electricity Act, the Supreme Court, the Sales Tax Acts, Indo International Industries, CST, Chocolate Co. Ltd., Court, CST, JALANDHAR VEGETABLE SYNDICATE, the Supreme Court, Court, U.P. &, RENUSAGAR POWER COMPANY LTD, the Tamil Nadu Act, the Supreme Court, the State Government, the State Government, The Tamil Nadu Electricity (Taxation on Consumption) Act 4 of 1962, the Supreme Court, VIRUDHUNAGAR STEEL ROLLING MILLS LTD, MADRAS, Legislature, the High Court, Letters Patent Appeal, the Supreme Court, The Supreme Court, Court, the Supreme Court, Berar Electricity Duty Act, the Supreme Court, the Supreme Court, Provincial, State, the Government of India Act, the British Parliament, the Constituent Assembly in Entry, Legislature, the Supreme Court, inter alia, Board, Sub-Sections, Board, Board, Board, Board, Board, Board, the Supreme Court, MADRAS STATE ELECTRICITY BOARD, Court, the High Court, Supreme, IPI STEELS LTD, the Supreme Court, M/S. RAYMOND LTD, M.P. ELECTRICITY BOARD & OTHERS, AIR 2001, SC, the Apex Court, IPI Steel Ltd., Court, Court, Court, the Electricity Board, Every Electricity Board, Board, Board, Board, Government, The Board, Board, Board, Board, Board, Board, Board, Board, the Board, The High Court, Court, Tariff System, The Indian Electricity Supply Act, NORTHERN INDIA IRON & STEEL CO. LTD, The Apex Court, the State of Haryana, the State Government, Board, Board, Advocate General, Court, the Supreme Court, VSR &, the Supreme Court, Empire Industries Ltd., Union of India, AIR 1986, SC, Legislature, the Supreme Court, Parliament, Krishnamurthi & Co., State of Andhra Pradesh, the Apex Court, the Supreme Court, Court, East India Tobacco Co., Federation of Hotel & Restaurant Association, Union of India, Kerala Hotel & Restaurant Association, Gannon Dunkerley, Co., the Supreme Court, the State Legislature, Tamil Nadu General Sales Tax Act, Ernakulam Radio Company, Kuikar v. Sales Tax Officer, the Andhra Pradesh High Court, State, Court, The Tamil Nadu Electricity (Taxation on Consumption) Act, the Supreme Court, State, the State Government, the State Government, The Electricity (Taxation on Consumption) Act, the Electricity Regulatory Commission Act, the State Electricity Regulatory Commission, the State Commission, the State Commission, The Electricity Regulatory Commission Act, Commission, The Tamil Nadu Electricity Duty Act, The Tamil Nadu Electricity Taxation, the Electricity Board, The Electricity Regulatory Commission Act, the Regulatory Commission, the Electricity Board, State, The Electricity Regulatory Commission Act, the Regulatory Commission, The Tamil Nadu Tax on Consumption or Sale of Electricity Act, Advocate General, Electricity Board, State, the Electricity Regulatory Commission, The Tamil Nadu Tax on Consumption or Sale of Electricity Act, the State Electricity Regulatory, The Electricity Regulatory Commission Act, Public Works Department, The State of T.N. rep., PWD (Electricity, Sec, the Tamil Nadu Act 4 of 1962, V. The, the Government Public Works & Electricity Department and, the State Government, Heading V. Special Tariff, the Synthetic Gem Industry, Caustic Soda, KWH, Court

DATE: 2003, 2003, 2003, 17.5.03, 2003, every month, 18, 2003, 2003, 1962, 2003, 2003, 2003, '10, 1949, 1952, 2003, '17, '19, 1977]1SCR118, 1948, 1948, 1963, 1963, '24, 2002, ' 33, 2003, '28, 1952, 1910, 1948, annual, annual, monthly, monthly, the year, a month, the days, '40, a month, '43, 44, a month, 1958, '46, 47, 14, 14, '48, 14, '49, 14, '20, 1974, 1959, a year, 10 lakhs a year, the year, 54, '51, 14, 1962, 2003, 52, 1951CriLJ680 ., 2003, 1962, 1988, 1988, 1939, 1962, 1988, 16.6.2003, 2003, today, 2003, 1997, thus:-'5, 10.5.1979, 1996 2, 1979, 30th April, 1979, '63

CARDINAL: one, 19.5.03, 16.6.03.5, less than 10, more than 20, less than 10, more than 20, 13.6.03, 2, less than 10, more than 20, 12, 13, 17, 19, 288(2, 14, 9, 11, 1996]2SCR23, 15, 1983]3SCR666, 288(2, 16, 1, 285, 286, 287, 287, 288, 288, 287, 288(2, One, 1, 288, 288, 2, 288, 1, 9, 2, 1, two, 3, one, 287, 288, 287, 25, 288, 26, 1966]2SCR457, 1968]70ITR726(SC, 1, 53, 53, 84, 53, 48, 53, 32, 2, 3, 4, 3, 1995]3SCR684, two, half, 3889, 3000, two, 327, 10, 19, one, two, two, two, Two, 45, 1, two, 3, 1, 1, two, 14, 1964]7SCR456, 1963]1SCR404, 1990]1SCR516, 34, 10, 4, 4, 2, 1, 55, 56, two, 57, 16.3.03, 60, 16.3.03, Ms.6, 201, 2(9, 2, 30.4.1979l, 1.5.1979, one, 501, 11, 20, 17, 10, 19

PERCENT: less than 5%, more than 10%, less than 5%, more than 10%, 5%, less than 5%, more than 10%

WORK_OF_ART: Tax on Sale or Consumption, Tax on Consumption or Sale of Electricity', Articles of The Constitution, Miscellaneous Financial Provisions' in The Constitution, 53 List II, Tax on Sale or Consumption

GPE: Art, M.P., States, States, Art, Art, the States of Bihar, West Bengal, Art, Art, Art, Art, Art, Art, M.P., the Central Province, J.C., M.P., NATESA, Art, Art, Venkateshwara, Karnataka : AIR1989SC100, Kerala, Kerala, Kerala, A.S., KESHAVAN MADHAVA, Govt.

NORP: JIYAJEERAO, JIYAJEERAO, Rules

LOC: the Central Province, Damodhar Valley, Point III, Madras

EVENT: List II, the Tamil Nadu Act 12, List II, the Tamil Nadu Act 4 of 1962

PRODUCT: VS, a Full Bench, Articles, VS, VS, VS, 3889, VS, 238, VS, VS, Art

ORDINAL: second, first, second, first, first

FAC: 288, 288, 288, 288, 288, 288, 288, 288, 288, the Tamil Nadu Act, The Tamil Nadu Act 12, The Tamil Nadu Act 1 of 1979

MONEY: fifty per cent, fifty per cent

QUANTITY: two meters

TIME: thirty-minute, under this Act, under this Act