Section 3B(a) in The M.P. Electricity Duty Act, 1949
(a)exempt from payment of duty in whole or in part-(i)any distributor of electrical energy or producer in respect of the electrical energy sold or supplied to such industry for the purposes thereof;(ii)where any producer or class of producers runs the industry, in respect of the electrical energy consumed by such producer or class of producers for the purpose of such industry;(iii)any distributor of electrical energy or producer in respect of the electrical energy sold to or used for consumption by person or class of persons and for purposes specified in the notification;
