Section 4(5) in The Karnataka Electricity (Taxation on Consumption or Sale) Act, 1959
(5)Nothing in this section shall apply,-(i)to any person who generates energy for the purpose of supplying it for the use of vehicles or vessels;(ii)to the consumption of energy generated by means of generators not exceeding [ten kilowatts] [Substituted by Act 7 of 1998 w.e.f. 24.10.1997] in capacity.
