Section 2 in Tamil Nadu Electricity (Taxation on Consumption) Act, 1962
2. Definitions.
- In this Act, unless the context otherwise requires,-(1)"consumer" with its grammatical variations and cognate expressions, includes any person who consumes energy whether generated by himself or supplied to him.Explanation I. - Where a licensee consumes energy, whether generated by himself or supplied to him, such licensee shall be deemed to be a consumer only in respect of the energy so consumed.Explanation II. - Where a licensee or other person consumes energy for purposes connected with the construction, maintenance and operation of the generating, transmitting and distributing system, such licensee or person shall not be deemed to be a consumer in respect of the energy so consumed;[(1-A) "Domestic Bulk Supply" means energy supplied for lighting, fans, refrigerators, cookers and similar domestic appliances on a combined circuit, where the connected and utilized load in electrical equipment (other than lights, radios and fans) is not less than 1,000 watts];(2)"energy" means electrical energy;(3)"energy intensive industries" means industries in which the price of energy used in the process of manufacturing or producing the principal product of the industry concerned exceeds 15 per centum of the total cost of the manufacture or production of that product and includes the industries manufacturing or producing the following, namely(i)aluminium;(ii)bleaching powder;(iii)calcium carbide;(iv)caustic soda;(v)synthetic gem;(4)"Government" means the State Government;(5)"High Tension Supply" means energy supplied at more than 400 volts in respect of alternating current and at more than 440 volts in respect of direct current;(6)"licensee" means-(i)the State Electricity Board; and(ii)any person licensed under Part II of the Indian Electricity Act, 1910 (Central Act IX of 1910), to supply energy or any person who has obtained the sanction of the Government under section 28 of that Act to supply energy(7)"Low Tension Supply" means energy supplied at 400 volts or less in respect of alternating current and at 440 volts or less in respect of direct current;(8)"person" includes a company, local authority of a licensee:(9)"Price of energy" means the money consideration by the licensee but does not include-(i)meter charges:(ii)interest on delayed payments;(iii)fuel surcharge: and(iv)fuse-off call charges and re-connection charges,Explanation. - (a) Where no energy at all has been Maimed, minimum charges or fixed charges, as the case may be, shall not be deemed to be 'price of energy';(b)Where the number of units of energy actually consumed is less than the tariff minimum in respect of the consumer concerned, 'price of energy' shall mean only the price of energy actually consumed and not the minimum Charges or fixed charges, as the case may be;(c)[ For the period during which the Madras Electricity Supply (Madras State Electricity Board and Licensees Areas) Surcharge Order, 1963, is in force, "price of energy" shall include that portion of the surcharge which bears to the total amount of the surcharge leviable under the said Order, the same proportion as the amount of "overall charges" as defined in the Explanation to clause 4 of the said. Order, excluding the aggregate amount of the charges mentioned in items (i) to (iv) of this clause, bears to the total amount of the overall charges aforesaid;](10)"State Electricity Board" means the [Tamil Nadu State Electricity Board] constituted under section 5 of the Electricity (Supply) Act, 1948 (Central Act LIV of 1948);(11)"textile industry" means any industry in which textiles (including those dyed, printed or otherwise processed)-(i)made wholly or in part of cotton, including cotton yarn, hosiery and rope;(ii)made wholly or in part of jute including jute twine and rope.(iii)made wholly or in part of wool, including wool tops, woolen yarn, hosiery, carpets and drugget's;(iv)made wholly or in part of silk, including silk yarn and hosiery;(v)made wholly or in part of synthetic, artificial (man-made) fibres, including yarn and hosiery of such fibres, are manufactured or produced.
