Section 3(2) in The Assam Electricity Duty Act, 1964
(2)Notwithstanding anything in sub-section (1) shall apply to the consumption or sale of energy which is-(a)consumed by or sold to the Government of India for consumption by that Government; or(b)consumed in the construction, maintenance or operation of any railway by the Government of India or a railway company operating that railway, or sold to that Government or any such railway company for consumption in the construction, maintenance or operation of any railway.
