Section 11(1) in The Bihar Electricity Duty Rules, 1949
(1)in a series of sales of electrical energy the amount that qualifies for adjustments at each subsequent stage of sale shall be the amount arrived at after applying the following formula:-A = DP x (PU - EU - LT) + PUWhere,A = The amount of adjustment available to the subsequent seller of electrical energy in respect of sale of such electrical energy as has beer purchased by him after payment of duty thereon;DP = The amount of duty paid by the subsequent seller to the preceding seller on purchase of electrical energy from the preceding seller;PU = The total number of units of electrical energy purchased by the subsequent seller from the preceding seller after payment of duty thereon;EU = The total number of units of such electrical energy sold by the subsequent seller that fulfill the following conditions;-(a)the sale is exempt under sub-section (2) of Section 3, and(b)the said exempt sale is effected from such electrical energy as has been purchased by the subsequent seller after payment of duty thereon; andLT = The total number of units of electrical energy lost in transmission to the subsequent seller:Provided that in case the adjustment, computed as aforesaid, exceeds the duty payable by the subsequent seller, no duty shall be payable by the subsequent seller and such excess shall not be carried forward for adjustment against the duty payable by the said subsequent seller in respect of any subsequent month.
