SHREE RAJ. SYNTEX VS STATE ORS.
- Court
- Rajasthan High Court
- Bench
- Jodhpur
- Date
- 30 Apr 2026
- Citation / case number
- CW / 1665 / 2016
Summary
Petitioners sought to challenge levy under the Rajasthan Electricity (Duty) Act, 1962 on open-access electricity, AVVNL’s collection authority, and inclusion of transmission losses as energy consumed. HELD- Open-access electricity consumed in Rajasthan attracts duty/cess; AVVNL may collect it under Rule 3. Transmission losses are not “energy consumed”; metering rules or contract cannot enlarge the charge. Petitions partly allowed; actual consumption taxable; pending applications disposed of.
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