(2)Electricity duty shall not be levied on the consumption charges or energy consumed,-(i)by the Government of India, or sold to the Government of India, for consumption by that Government;(ii)in the construction, maintenance, or operation of any 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;(iii)for any purpose which the State Government may, by notification, in this behalf declare to be a public purpose and such exemptions may be subject to such conditions and exemptions if any, as may be mentioned in the said notification.(iv)by any licensee, or by any other person engaged in the business of supplying electricity to the public under the Electricity Act, for the purposes directly connected with construction, maintenance, operation of any transmitting and distributing system, including the losses incurred therein ;(v)by any generating company for the purposes directly connected with construction, maintenance and operation of generating plant ;(vi)Where the energy is generated by any person for the purpose of supplying it for the use of vehicles or vessels excluding Metro and Monorail;(vii)Where the electricity is generated at a voltage not exceeding 100 volts.
