Section 3(2AA) in The Gujarat Electricity Duty Act, 1958
(2AA)[ (a) Nothing contained in this Act as amended by the Bombay Electricity Duty (Gujarat Amendment) Act, 1983 (Gujarat 17 of 1983), (hereinafter referred to as "the Amending Act") shall affect any exemption granted to an existing industrial undertaking before the commencement date and such exemption shall continue for the period provided in clause (vii) of sub-section (2), or as the case may be, sub-section (2A) before the commencement date.(b)Notwithstanding anything contained in clause (vii) of sub-section (2) or subsection (2A) as amended by the Amending Act any existing industrial undertaking which was eligible for exemption under the provisions of clause (vii) of sub-section (2) or of subsection (2A) before the commencement date but which did not avail of such exemption before the commencement date shall be eligible for such exemption under the said clause (vii) or the said sub-section (2A) as if the Amending Act was not passed.(c)Notwithstanding anything contained in sub-clause (a) of clause (vii) of sub-section (2) as amended by the Amending Act of 1999, where any undertaking has started generation of energy for its own use before the 1st April, 1999, but has not commenced manufacture or production of goods before that date, such undertaking shall be eligible for exemption under the said sub-clause (a) of clause (vii) of sub-section (2), as if the Amending Act of 1999 was not passed.Explanation. - For the purpose of this sub-section an existing industrial undertaking means an industrial undertaking which exists on the commencement date and which manufactures or produces goods for sale or use in the manufacture or production of other goods but does not include an undertaking which manufactures or produces any kind of food and drinks meant ordinarily for consumption on the premises of the undertaking.] [Sub-section (2AA) was inserted by Gujarat 17 of 1983, Section 3 (4) (w.e.f. 11-10-1983).]
