Section 2(1A) in The Karnataka Electricity (Taxation on Consumption or Sale) Act, 1959
(1A)'Captive consumption' means electricity consumed for own use to the extent of not less than fifty one percent of [the electricity generated by own generating plant or a captive generating plant] situated within the State of Karnataka determined on an annual basis.Provided that in respect of an association the own consumption of members to the extent of fifty one percent of the electricity generated shall be proportionate to their ownership share in the power plant, within a variation of ten percent determined on an annual basis. but does not include,-(a)the electricity consumed in any building used for housing the operating staff; and(b)the auxiliary consumption; and(c)losses sustained in transformation and transmission."
