Wednesday, April 22, 2026
Latest:
2026April 2026High CourtLatestLegal

Bombay HC Affirms Eligibility – Linked Electricity Duty Exemption for Mega Projects in JSW Steel case

legaldeli

Section 5A of the Bombay Electricity Duty Act – Exemption –

Initially the Eligibility Certificate for electricity duty exemption under the Package Incentive Scheme from 6.8.1998 to 5.8.2012.

Clause 12 provided that the said period shall be extended if the entire sales tax incentives amount is not fully availed during the said period.

It was extended till 5.8.2019 by the Addenda III.  The petitioner had availed the benefit of sales tax incentive till 5.8.2019.

However, the objection was that no fresh notification for exemption beyond 2012 was issued after the enactment of the Maharashtra Electricity Duty Act, 2016 and demand was raised on that count.

HELD that the plain language of 1999 Notification shows that the exemption was linked to the Eligibility Certificate and not to the fixed calendar date.  There is no distinction between the period of validity and the period of eligibility as sought to be raised only during the arguments. Moreover, no separate notification under the new Act of 2016 is required in view of the provisions of proviso to Section 4 of the Maharashtra ED Act 2016.

Judgment dated 2.4.2026 of the High Court of Bombay in Writ Petition No.12477 of 2015 of M/s JSW Steel Limited  Vs.  Electricity Inspetor and others with connected matter

You May Also Like

Import of Rubber Processing Oil – Mis-declaration of origin of country in the bills of entry immaterial for valuation, description and other particulars of imported goods – Important Judgment of the CESTAT, Ahmedabad

legaldeli

Report of Cooperative Authorised Officer replaced before its submission is invalid- Bombay High Court

legaldeli

Bombay HC – Unilateral Arbitrator Appointment Invalid – Award Nullity and No Estoppel Applies

legaldeli

Leave a Reply

Your email address will not be published. Required fields are marked *

I HAVE READ THE DISCLAIMER AND AGREE TO IT.

User Acknowledgement

By proceeding further and clicking on the "AGREE" button herein below, I acknowledge that I of my own accord wish to know more about LegalDeli for my own information and use. I further acknowledge that there has been no solicitation, invitation or inducement of any sort whatsoever from LegalDeli or any of its members to create an Attorney-Client relationship through this knowledge site. I further acknowledge having read and understood the Disclaimer below.

Disclaimer
About: This knowledge-site (www.LegalDeli.in) is owned and operated by LegalDeli (“NDA”), and is a resource for your informational and educational purposes only.

No Warranty: NDA does not warrant that any content or information contained on this knowledge-site is accurate, correct, complete or up-to-date, and hereby disclaims any and all liability to any person for any actual or threatened loss or damage caused by errors or omissions, whether such errors or omissions result from negligence, accident or otherwise. NDA assumes no liability for the interpretation and/or use of the content and/or information contained on this knowledge-site, nor does it offer any warranty of any kind, either expressed or implied in relation to such content or information.

Third-Party Links: NDA does not intend that links / URLs contained on this knowledge-site re-directing users to third party websites be considered as referrals to, endorsements of, or affiliations with any such third party website operators. NDA is not responsible for, and makes no representations or warranties, express or implied, about the content or information contained on such third party websites to which links may be provided on this knowledge-site.

No Legal Advice: By clicking ‘I agree’ and proceeding further, you acknowledge, represent and undertake that you on your own accord wish to know more about NDA, its capabilities and research content and information contained on the knowledge-site, for your own knowledge and personal use. The content and information contained on this knowledge-site should not be construed as nor relied upon as legal advice. You as a reader or recipient of content or information contained in this knowledge-site should not act, nor refrain from acting, based upon any or all of such content or information, but should always seek the advice of competent legal counsel licensed to practice the relevant law in the appropriate jurisdiction.

No Attorney-Client Relationship: This knowledge-site is not intended to be and you should not consider the content or information contained therein to be an advertisement, solicitation, inducement or invitation for an Attorney-Client relationship. Transmission, receipt or use of this knowledge-site, including content and information contained therein, does not constitute nor create an Attorney-Client relationship between NDA and you.

I Agree