Section 3B(1) in Andhra Pradesh Electricity Duty Act, 1939
(1)Every person or a generating company who generates energy and uses for his own purpose shall pay every month to the State Government, a duty calculated at the rate of twenty five paise per unit of energy on and in respect of such energy consumed during the previous month:Provided that no duty shall be leviable in respect of the energy consumed in the auxiliaries of the generating plant.
