Section 3(1)(b) in Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003
(b)In the case of licensees who are captive generating plants, the rate shall be not less than 10 paise and not more than 20 paise per unit of electricity on the consumption for own use; and shall be not less than 5% and not more than 10% on the net charge on the sale of surplus electricity as may be notified by the Government: