Section 2(3)(a) in The Karnataka Electricity (Taxation on Consumption or Sale) Act, 1959
(a)[ any person who has been granted or deemed to have been granted a license under section 14 of the Electricity Act, 2003 (Central Act 36 of 2003) and includes any person who had obtained sanction in accordance with section 14 of the Karnataka Electricity Reforms Act, 1999 (Karnataka Act 25 of 1999);] [Substituted by Act 31 of 2013 w.e.f. 05.03.2013]