AIR 2007 SUPREME COURT 1984 ::2007 AIR SCW 3752 ::2007 (5) SCC 447 ::(2007) 7 Scale 392 ::(2007) 3 CTC 273 (SC) ::2007 (3) CTC 273 ::2007 (4) MadLJ723 ::2007 (3) MadLW 268

Supreme Court Of India

(From : MADRAS)*

Hon'ble Judge(s): Satya Brata Sinha, Markandeya Katju , JJ

(A) Constitution of India , Art.246, Sch.VII— Entries in lists - Are fields of legislation - Required to be given liberal construction. (Para 55) (B) Constitution of India , Art.248, Art.246, Art.265, Sch.VII— CESS - Power to levy tax - Lists in Sch. 7 - Specify general entries and tax entries separately - Power to impose tax generally is deduced from tax entry - Not as ancillary power from general entry. (Para 55) (C) Tamil Nadu Tax on Consumption or Sale of Electricity Act (12 of 2003) , S.3— Constitution of India , Art.245, Art.254, Sch.VII List II Entry 53, Sch.VII List III Entry 53— Tax on electricity consumed - Act of 2003 falls within legislative competence of State Govt. - No repugnancy with 1998 Act - Tax and tariff are distinct things. W. A. No. 384 of 2004, D/- 13-7-2006 (Mad), Reversed. Electricity Regulatory Commission Act (14 of 1998) , S.29— The State Act of 2003 levying tax on electricity sold, consumed falls within legislative competence of State Govt. The Act of 2003 is referable to Entry 53 of List II of Constitution. Entry 53 of List II provides for a taxation entry, whereas Entry 38 of List III provides f....