Section 5(a) in Madhya Pradesh Vidyut Shulk Adhiniyam, 2012
(a)exempt from payment of duty in whole or in part to-(i)any Distribution Licensee or franchisee in respect of electricity sold or supplied to such industry for the purposes thereof;(ii)any Captive Generating Plant in respect of the electricity consumed y such industry owning the Captive Generating Plant;(iii)any Distribution Licensee or franchisee in respect of electricity sold or supplied for consumption by persons or class of persons and for purposes specified in the notification;(iv)any open access consumer obtaining and consuming electricity from outside the State of Madhya Pradesh.
