Section 3(2AAA)(c) in The Gujarat Electricity Duty Act, 1958
(c)Notwithstanding anything contained in sub-clause (a) of sub-section (2) as amended by the Amending Act of 1999, 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