Taxability on supply/distribution of electricity

In the pre negative elist regime ie pre 2012, the electricity was not sold by the owner to the tenants as neither VAT nor Electricity duty paid on the transaction pertaining to electricity charges between the owner and the tenants. Supreme Court has repeatedly held that the cost of goods or services which help the consumer to better enjoy the principle service is includible in the value of the principle service and credit is available. But electricity exempted from excise duty.

12/06/2015