Section 4 in Madhya Pradesh Vidyut Shulk Adhiniyam, 2012
4. Exceptions.
- Notwithstanding anything contained in Section 3, no duty shall be payable in respect of electricity:-(i)sold or supplied to the Government of India for consumption by that Government:(ii)sold or supplied to the Government of India or a railway company for consumption in the construction, maintenance or operation of any railway administered by the Government of India;(iii)sold or supplied to the State Government for consumption by that Government;(iv)sold or supplied to any local authority for consumption in public street lamp or lamps in any market places or other places of public resort maintained by such authority;(v)sold to or used by an agriculturist for consumption in pumping of water for irrigation of his land or in chaff cutting or in crushing or treating the produce of his land;(vi)sold to sewage treatment plants of urban and rural local bodies;(vii)sold to public water schemes of urban and rural local bodies.
