Section 3(2) in Himachal Pradesh Electricity (Duty) Act, 2009
(2)Nothing in section 3 shall apply to the consumption or sale of electricity which is: -(a)consumed by the Government of India, State Government or sold to the Government of India or other Government(s) within the territories of Indian Union for consumption or sale by that Government or other utilities engaged in power sector; or(b)consumed in the construction, maintenance or operation of any railway by the Government of India or a railway company operating that railway, or sold to that Government or any such railway company for consumption in the construction, maintenance or operation of any railway; or(c)consumed by a licensee or by consumer generating energy for their own consumption; provided the capacity of generator does not exceed 10 KW.
