Section 5(2) in Tamil Nadu Electricity (Taxation on Consumption) Act, 1962
(2)Every person (other than a licensee) who consumes energy generated by himself, or every licensee who consumes energy, whether generated by himself or supplied to him, or every person who supplies energy to any other person free of charge, shall pay, or collect and pay, as the case may be, to the Government, at the time and in the manner prescribed, the electricity tax payable under this Act on the basis of the price of energy consumed by himself or by such other person.Explanation. - For the purposes of this sub-section, the price of energy consumed shall be determined in the manner prescribed.
