Section 3(3) in The Gujarat Electricity Duty Act, 1958
(3)[ The State Government may, by notification in the Official Gazette, and subject to such terms and conditions as may be specified therein, reduce the rate of duty or remit the duty in respect of-(a)electro-chemical, electro-lytical, or electro-metallurgical process carried on by an industrial undertaking, or(b)such class of consumers or such class of premises in such areas and for such period as the State Government may specify in the notification.]
