M/s. Thanga Pradap Spinning Mills (P) Ltd., v. the State of Tamil Nadu
Case brief
What is this about?
Keywords: tax on maximum demand charges; maximum demand tax; High Tension Service Connection HTSC No.079094620143; Tamilnadu Power Distribution Corporation Limited (TNPDCL); electricity tariff/tax collection; writ of mandamus; Article 226 Constitution of India; Supreme Court interim order 31.08.2012; SLP(C) Nos.24993/2012 & 25522/2012 (Sri Krishna Alloys v. Union of India); W.P.No.19104 of 2020, order dt.17.02.2021; spinning mill, Rajapalayam/Virudhunagar; no coercive disconnection subject to payment of dues excluding maximum-demand tax; Madras High Court, P.T. Asha, J., dated 04.02.2026.
What did the court decide?
Writ petition disposed of in terms of the order in W.P.No.19104 of 2020 (dt.17.02.2021), whose extracted terms record the direction restraining the respondents from taking coercive steps for disconnecting electricity supply and from collecting tax calculated on the basis of maximum demand, subject to payment of all other charges/dues; the petitioner receives the benefit of that order. No costs; connected miscellaneous petition closed.