Section 13 in Tamil Nadu Electricity (Taxation on Consumption) Act, 1962
13. Power of Government to notify exemptions and reductions.
(1)The Government may, by notification, make an exemption or reduction in rate, in respect of the electricity tax payable under this Act by any specifier class of persons, having regard to all or any of the following matters, namely.(a)the nature of the business or industry carried on by such class of persons;(b)the price of energy consumed in relation to the total cost of the manufacture or production, of the principal product in any industrial undertaking owned or controlled by such class of persons;(c)such other matters as may be prescribed.(2)Any exemption from electricity tax or reduction in the rate of electricity tax notified under sub-section (1) may be subject to such restrictions and conditions as may be specified in the notification.(3)The Government may, by notification, cancel or vary any notification issued under sub- section (1).
