Section 11(3) in The Bihar Electricity Duty Rules, 1949
(3)The reduction in liability under the proviso to sub-section (2) of Section 4A shall be the amount arrived at after applying the following formula:-R = E + S x DWhere,R = The reduction in liability under the proviso to sub-section (2) of Section 4A available to the preceding seller;E = The total number of units of such electrical energy sold by the subsequent seller that fulfill the following conditions:-(a)the sale is exempt under sub-section (2) of Section 3 and in support of which the certificate required under sub-rule (2) is enclosed with the return, and(b)the said exempt sale is effected from such electrical energy as has been purchased by the subsequent seller after payment of duty thereon;S = The total number of units of electrical energy sold to the subsequent seller during the previous month; andD = The amount of duty on sale of electrical energy by the preceding seller to the subsequent seller during the previous months.]
