Section 3(1) in Telangana Electricity Duty Act, 1939
(1)Save as otherwise provided in sub-section (2), every licensee in the [State of [Telangana] [Substituted 'State of Andhra Pradesh' for the 'Andhra Area of the State of Andhra Pradesh' by Act No.8 of 1968.]] shall pay every month to the [State] [The word 'State' was substituted for the word 'Province' by the Adaptation Order, 1950.] Government in the prescribed manner, a duty calculated at the rate of [six paise per unit of energy] [Substituted for 'four paise per unit of energy' by Act No.1 of 1994.], on and in respect of all sales of energy, [except sales to the Government of India for consumption by that Government or sales to the Government of India or a railway company operating any railway for consumption in the construction, maintenance or operation of that railway] [Substituted by the Andhra (Amendment) Order, 1950 for the words and brackets '(except sales to the Central Government for consumption by that Government or to the Federal Railway)' which were inserted by section 2 and deemed to have formed part of the main Act from its commencement by section 3 of, and the second Schedule to Act VII of 1948.] effected by the licensee during the previous month at a price of more than [twelve paise per unit] [Substituted for 'two annas' by Act No.8 of 1968.] [and] [Added by section 3 (i) of Madras Act VIII of 1945 re-enacted permanently by section 2 of, and the First Schedule to Act VII of 1948.] on and in respect of all energy which was consumed by the licensee during the previous month for purposes other than those connected with the construction, maintenance and operation of his electrical undertaking and which, if sold to a private consumer under like conditions, would have fetched a price of more than [twelve paise per unit] [Substituted for 'two annas' by Act No.8 of 1968.].[Provided that no duty under this sub-section shall be payable on and in respect of sale of energy effected,-(a)by the [Telangana] State Electricity Board to any other licensee;(b)by the National Thermal Power Corporation to the [Telangana] [Substituted by G.O.Ms.No.16, Energy (Budget) Department, dated 31.05.2016.] State Electricity Board.]
