Section 14 in Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003
14. Exemption and reduction of tax.
- The Government may, by notification, make an exemption or reduction in rate in respect of the electricity tax payable under this Act on energy sold for consumption by or in respect of any:(i)institution or class of persons;(ii)place of public worship, public burial or burning ground or other place for the disposal of the dead;(iii)premises declared by the State Government to be used exclusively for purposes of public charity;(iv)vessel whether seagoing or inland.(2)[ The Government may, by notification, make an exemption or reduction in rate in respect of the electricity for own use by any captive generating plant.(3)The Government may, by notification, cancel any notification issued under sub-section (2)] [Inserted by Act 5 of 2008 (w.e.f. 18.02.2008).]
