3B. [ Power to exempt. [Inserted by M.P. Act No. of 1965.]
- Where the State Government is of opinion that,-(i)in order to encourage the establishment of any particular industry or class of industries in the State; or(ii)having regard to the particular circumstances of any industry or class of industries; or(iii)in order to extend facilities to such persons or class of persons and for such purposes as the State Government may, by notification, specify;it is necessary or expedient so to do in public interest, it may, by notification and subject to such conditions, if any, as it may specify in the notification,-(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;(b)cancel any such notification and again subject, by a like notification, the distributor of electrical energy or producer or class of such producers to the payment of such duty in respect of such sale, supply or consumption of electrical energy.]
