Section 3(1) in Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003
(1)Save as otherwise provided in this Act, every licensee and every person other than a licensee shall pay every month to the Government in the prescribed manner, a tax on the electricity sold or consumed during the previous month at the rates specified hereunder:(a)In the case of licensees other than captive generating plants, the rate shall be not less than 5% and not more than 10% of the net charge, as may be notified by the Government:Provided that no tax shall be paid on sale of electricity for agricultural purposes and hut service connections;(b)In the case of licensees who are captive generating plants, the rate shall be not less than 10 paise and not more than 20 paise per unit of electricity on the consumption for own use; and shall be not less than 5% and not more than 10% on the net charge on the sale of surplus electricity as may be notified by the Government:Provided that no tax shall be paid on the sale of electricity to the Board.(c)In the case of a person other than a licensee, the rate shall be not less than 10 paise and not more than 20 paise per unit of electricity on the consumption for own use as may be notified by the Government;
