Section 13(1) in Tamil Nadu Electricity (Taxation on Consumption) Act, 1962
(1)The Government may, by notification, make an exemption or reduction in rate, in respect of the electricity tax payable under this Act by any specifier class of persons, having regard to all or any of the following matters, namely.(a)the nature of the business or industry carried on by such class of persons;(b)the price of energy consumed in relation to the total cost of the manufacture or production, of the principal product in any industrial undertaking owned or controlled by such class of persons;(c)such other matters as may be prescribed.
