Section 5(2)(d) in Tamil Nadu Revision of Tariff Rates on Supply of Electrical Energy Act, 1978
(d)New Industries to be set up in industrially under developed areas notified as such by the Government will be given a reduction of fifteen per cent of the tariff for the first five years from the date of commencement of production. This will be over and above the concessions to New Industries specified in items (i)(a) and (b) above.