Section 2(3) in The Cost Accounting Records (Electricity Industry) Rules, 2001
(3)Distribution and retail supply of electricity:Provided that these rules shall not apply to a company,-(a)the aggregate value of the machinery and plant installed wherein, as on the last date of the preceding financial year, does not exceed the limits as specified for a small scale industrial undertaking under the provisions of Industries (Development and Regulation) Act, 1951 (65 of 1951); and(b)the aggregate value of the turnover made by the company from sale or supply of all its products or activities during the preceding financial year does not exceed ten crores of rupees.
