Section 14(2) in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003
(2)The books of account to be kept by a captive generating plant and a non-licensee in respect of the consumption for own use under section 8 of the Act, shall be in Form B-2 and shall contain the following particulars, namely: -(i)Place of generation of electricity;(ii)Number of units of electricity generated;(iii)Amount of tax chargeable and paid thereon;
