Section 2(10) in Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003
(10)"licensee" means any person licensed under part II of the Indian Electricity Act, 1910, (Central Act 10 of 1910) to supply electricity and includes any person who has obtained the sanction of the State Government under section 28 of that Act, the State Government when it is engaged in the business of supplying electricity, the generating company as defined in clause (4-A) of section 2 of the Electricity (Supply) Act, 1948 (Central Act 54 of 1948), the Electricity Board and the captive generating plant;
