Section 3(2AAA) in The Gujarat Electricity Duty Act, 1958
(2AAA)[ (a) Nothing contained in this Act as amended by the Bombay Electricity Duty (Gujarat Amendment) Act, 1999, (hereinafter referred to as "the Amending Act of 1999") shall affect any exemption granted to an existing industrial undertaking before the 1st April 1999 and such exemption shall continue for the period provided in sub-clause (a) of clause (vii), of sub-section (2) or as the case may be, sub-section (2A) as if the Amending Act of 1999 was not passed.(b)Notwithstanding anything contained in sub-clause (a) of sub-section (2) or subsection (2A) as amended by the Amending Act of 1999, any existing industrial undertaking which was eligible for exemption under the provisions of sub-clause (a) of clause (vii) sub-section (2) or of sub-section (2A) before the 1st April 1999 but which did not avail of such exemption before that date, shall be eligible for such exemption under the said sub-clause (a) of clause (vii) or the said sub-section (2A), as if the Amending Act of 1999 was not passed.(c)Notwithstanding anything contained in sub-clause (a) of sub-section (2) as amended by the Amending Act of 1999, any undertaking has started generation of energy for its own use before the 1st April 1999 but has not commenced manufacture or production of goods before that date, such undertaking shall be eligible for exemption under the said sub-clause (a) of clause (vii) of sub-section (2), as if the Amending Act of 1999 was not passedExplanation. - For the purpose of this sub-section an existing industrial undertaking means an industrial undertaking which exists on the 1st April 1999 and which manufactures or produces goods but does not include an undertaking which manufactures or produces any kind of food and drinks meant ordinarily for consumption on the premises of the undertaking.] [Sub-section (2AAA) was added by Gujarat 8 of 1999, Section (4) (w.e.f. 01-04-1999).]
