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[Cites 0, Cited by 13] [Entire Act]

State of Tamilnadu - Section

Section 3 in Tamil Nadu Electricity (Taxation on Consumption) Act, 1962

3. Levy of tax on consumption of energy.

(1)
(a)Save as otherwise provided in this Act, there shall be levied and paid to the Government every month a tax on the consumption of energy (hereinafter referred to as the electricity tax).
(b)[ The electricity tax shall be calculated at the following rates on the basis of the price of energy consumed by the consumer, namely:-
(i) High Tension Supply subject to items (ii) to(iv) Thirty-five per centum of the price of energyconsumed.
(ii) High Tension Supply for textile industry. Thirty per centum of the price of energyconsumed.
(iii) High Tension Supply for cement industry. Fifteen per centum of the price of energyconsumed.
(iv) High Tension Supply for energy intensiveindustries. Ten per centum of the price of energy consumed.
(v) Low Tension Supply (including Low TensionDomestic Bulk Supply), subject to item (vi). Twenty per centum of the price of energyconsumed.
(vi) Low Tension Supply for domestic purposes(other than Domestic Bulk Supply). Ten per centum of the price of energy consumed:
Provided that the rate of electricity tax in respect of consumers under High Tension Supply and liable to pay fuel surcharge shall be ten per centum of the price of energy consumed.]
(2)Where the energy supplied to a consumer is not determined by a meter, but is determined in accordance with any formula adopted by the licensee, the electricity tax shall be calculated on the basis of the price of the Energy deter mined in accordance with such formula.