Exemption from payment of electricity duty, post 01.09.2016 or ...

Charitable educational institutions not exempt from electricity duty u/s 3(2) of the 2016 Act.

February 18, 2022

Case Laws Indian Laws SC

Exemption from payment of electricity duty, post 01.09.2016 or not - The exemption provision need to be interpreted literally and when the language used in exemption provision is simple, clear and unambiguous, the same has to be applied rigorously, strictly and literally. Under the 2016 Act, charitable education institutions running the schools or colleges are specifically excluded from the exemption clause/exemption provision, Section 3(2). - SC

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Exemption from payment of electricity duty, post 01.09.2016 or ...

Charitable educational institutions not exempt from electricity duty u/s 3(2) of the 2016 Act.

February 18, 2022

Case Laws Indian Laws SC

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