Section 4 in Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003
4. Electricity sold for consumption to Government local authority or Railway Company not liable to tax.
- Notwithstanding anything contained in this Act, no electricity tax shall be payable under section 3, on the sale of electricity, by a licensee to:(a)any Government for consumption by that Government, save in respect of premises used for residential purposes;(b)(i)any local authority, save in respect of premises used for residential purposes;(ii)Railway administration as defined in the Railways Act, 1989 (Central Act 24 of 1989), save in respect of premises used for residential purposes.
