Sec. 80-IA relief: Energy used for captive consumption to be valued as per rates of State Electricit

IT : Where assessee had established a Captive Power Plant in State of Chhattisgarh to supply electricity to its steel division, for purpose of section 80-IA deduction market value of power supplied by assessee to steel division should be computed considering rate of power charged by Chhattisgarh State Electricity Board for supply of electricity to industrial consumers