Section 2(3) in Tamil Nadu Electricity (Taxation on Consumption) Act, 1962
(3)"energy intensive industries" means industries in which the price of energy used in the process of manufacturing or producing the principal product of the industry concerned exceeds 15 per centum of the total cost of the manufacture or production of that product and includes the industries manufacturing or producing the following, namely(i)aluminium;(ii)bleaching powder;(iii)calcium carbide;(iv)caustic soda;(v)synthetic gem;
