Section 3(2) in The Bihar Electricity Duty Act, 1948
(2)No duty shall be leviable on units of energy-(a)consumed by the Government of India, or sold to the Government of India, for consumption by that Government;(b)consumed in the construction, maintenance, or operation of any Railway company operating that Railway, or sold to that Government or any such Railway company for consumption in the construction, maintenance or operation of any Railway;(c)consumed by the Licensee in the construction, maintenance and operation of his electrical undertaking;(d)consumed by or sold by any class of persons exempted from payment of duty under Section 9;(e)consumed by the Damodar Valley Corporation for the generation, transmission or distribution of electricity by that Corporation;(f)consumed for any purpose which the State Government may, by notification, in this behalf declare to be a public purpose and such exemptions may be subject to such conditions and exemptions if any, as may be mentioned in the said notification.
