Section 3(3) in The Punjab Electricity (Duty) Act, 1958
(3)Nothing in sub-sections (1) and (2) 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] [ Substituted for 'consumed by or sold to the Government of India' by Punjab Act, No. 16 of 1959, section 3. These words shall be, and shall always be deemed to have been, substituted.](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.
