Section 3(2B) in The Gujarat Electricity Duty Act, 1958
(2B)[ (a) Nothing contained in this Act as amended by the Bombay Electricity Duty (Gujarat Second Amendment) Act, 2005 (hereinafter referred to as "the amending Act of 2005") shall affect any exemption granted to an existing industrial undertaking before the 1st October, 2005 and such exemption shall continue for the period provided in clause (vii) of sub-section (2) as if the amending Act of 2005 was not passed.(b)Notwithstanding anything contained in clause (vii) of sub-section (2) as amended by the amending Act of 2005, any existing industrial undertaking which was eligible for exemption under the provisions of clause (vii) of sub-section (2) before the 1st October, 2005 but which did not avail of such exemption before that date shall be eligible for such exemption under the said clause (vii) as if the amending Act of 2005 was not passed.Explanation - For the purpose of this sub-section, an existing industrial undertaking means an industrial undertaking which exists on the 1st October 2005 and which manufactures or produces goods, but does not include an undertaking which manufactures or produces any kind of food and drinks meant ordinarily for consumption on the promises of the undertaking.] [Sub-section (2B) inserted by Gujarat 27 of 2005, dated 15th September, 2005 (w.e.f 01-10-2005)]
