Section 15(1) in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003
(1)The following monthly returns shall be submitted in duplicate, one copy to the Director and another to the Inspecting Officer, before fifteenth day of the month next after that following the month to which the return relates namely:(i)The return in Form C-l for sale of electricity, tax chargeable thereon, by licensee other than captive generating plant(ii)A return in Form C-2 for own consumption of electricity by captive generating plant or non-licensee(iii)A return in Form C-3 for sale of surplus electricity and tax chargeable thereon by captive generating plant.
