Section 2(9)(c) in Tamil Nadu Electricity (Taxation on Consumption) Act, 1962
(c)[ For the period during which the Madras Electricity Supply (Madras State Electricity Board and Licensees Areas) Surcharge Order, 1963, is in force, "price of energy" shall include that portion of the surcharge which bears to the total amount of the surcharge leviable under the said Order, the same proportion as the amount of "overall charges" as defined in the Explanation to clause 4 of the said. Order, excluding the aggregate amount of the charges mentioned in items (i) to (iv) of this clause, bears to the total amount of the overall charges aforesaid;]