Section 2(1C) in The Karnataka Electricity (Taxation on Consumption or Sale) Act, 1959
(1C)[ "consumer" includes a local Authority, company or any other person to whom electricity is supplied by a licensee or by any other person on payment of charges or otherwise, and a licensee or other person who consumes electricity generated by himself, but does not include a licensee to whom electricity is supplied for supply to others, and the word "consume" with its grammatical variations shall be construed accordingly; [Substituted by Act 31 of 2013 w.e.f. 05.03.2013]Explanation. - Where a licensee to whom electricity is supplied for supply to others, himself consumes any part of the electricity he shall be deemed to be a consumer in respect of electricity so consumed;]
