SONA SYNTHETICS Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The questions that arose in these two writ petitions are;

(2.) During the pendency of the writ petitions, in terms of Act No.24 of 2018, Sec. 3(1) of the Act, 1959, is amended, and by reason of amendment, the tax is levied only on 'sale and consumption of electricity'. The tax on 'electricity charges', imposed under the impugned provisions on supply of electricity, was done away in 2018 amendment vide Act No.24 of 2018.

(3.) Since the petitioners had questioned the tax on electricity charges, and because of the amendment during pendency of writ petitions, tax on electricity charges on supply is done away, the State contends that the petitioners' challenge that the provisions are ultravires becomes academic, and writ petitions have become infructuous. Thus, the Court, in addition to two questions referred to above, has to answer the following question as well.