Section 3(2) in The Rajasthan Electricity Duty Act, 1962
(2)the electricity duty shall not be levied on the energy consumed-(a)by the Government of India:(b)in the construction, maintenance or operation of any Railway by the Government of India:(bb)[ where the energy is generated at a voltage not exceeding 100 volts:] [Inserted by Rajasthan Act 5 of 1979.](c)[ [xxx] [Omitted by Rajasthan Act 8 of 1982.](d)by the following classes of institutions, namely:-(i)hospitals or dispensaries which are not maintained for private gain,(ii)recognised educational institutions,(iii)places of public worship,subject to the condition that the exemption under this sub-clause shall not be applicable to energy consumed in buildings or part of buildings used for commercial or residential purposes.
