Section 12 in Tamil Nadu Electricity (Taxation on Consumption) Act, 1962
12. Exemption from tax.
(1)Where energy under High Tension Supply consumed in the process of manufacturing or producing the principal product in any industrial undertaking license under the Industries (Development and Regulation) Ac 1951 (Central Act LXV of 1951), no electricity tax shall be payable on the energy so consumed for a period three years from the date of the commencement of the manufacture or production of the principal product such undertaking.(2)For the purposes of sub-section (1), if any question arises in regard to the date of the commencement of the manufacture or production of the principal product, the question shall be decided by the prescribed officer in accordance with such procedure as may be prescribed and his decision thereon shall be final.
