This document contains the original judgement from the Supreme Court of India in the case of State of A.P. vs National Thermal Power Corporation Ltd., dated 22 April 2002. It addresses the levy of duty on the sale of electrical energy generated by NTPCL within Andhra Pradesh and sold to other states. The judgement delves into the complexities of inter-state vs. intra-state sales and the constitutional provisions governing taxation of electricity. This is a crucial read for legal professionals, energy sector businesses, and policymakers interested in inter-state trade and taxation laws.
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