simultaneous rather instantaneous to ensure supply of power to the Discoms, therefore the applicable taxes on inputs for generation of power has to be considered as taxes on supply of power. The Appellant-Discom in the above appeal also has raised the contention that strict reliance has to be placed on the specific provision applicable to tax or introduction to new tax vis-à-vis supply of power. If such narrow interpretation of terms of PPA restricting the said change in tax or introduction of any new tax only to sale/supply of power, then the other provisions of PPA, which refers to Change in Law during construction period would have no meaning at all and the said provision will be redundant. Therefore Change in Law provisions apply during the operating period of PPA whenever there is Change in tax/duties/levies etc., or imposition of new taxes, duties, levies etc., during operation period i.e., on input cost with reference to activity of generation of power which includes simultaneously or instantaneously, transmission, delivery and consumption. Therefore, this Tribunal in the Judgment dated 14.08.2018 in Appeal Nos. 119 & 277 of 2016 has already opined that the Change in tax, levies, duties or introduction of new levies, duties etc., of supply of power covers the taxes on inputs which are necessary for generation of power and supply of power to the Discoms.
