Section 14(3) in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003
(3)The books of account to be kept by the owner of the captive generating plant engaged in the sale of surplus electricity under section 8 of the Act shall be in Form B-3 and shall contain the following particulars:(i)Place of generation of electricity;(ii)Number of units of electricity generated;(iii)Number of units of electricity sold by him to others(iv)Amount of tax chargeable and recovered thereon.
