Section 3(1) in Andhra Pradesh Electricity Duty Act, 1939
(1)Save as otherwise provided in sub-section (2), every licensee in the State of Andhra Pradesh shall pay every month to the State Government in the prescribed manner, a duty calculated at the rate of six paise per unit of energy, on and in respect of all sales of energy except sales to the Government of India for consumption by that Government or sales to the Government of India or a railway company operating any railway for consumption in the construction, maintenance or operation of the railway effected by the licensee during the previous month at a price of more than Twelve paise per unit and on and in respect to all energy which was consumed by the licensee during the previous months for purposes other than those connected with the construction, maintenance and operation of his electrical undertaking and which, if sold to a private consumer under like conditions, would have fetched a price of more than Twelve paise per unit."Provided that no duty under this sub-section shall be payable on and in respect of sale of energy effected(a)by the Andhra Pradesh State Electricity Board to any other licensee;(b)by the National Thermal Power Corporation to the Andhra Pradesh State Electricity Board.
