Section 12(1) in Tamil Nadu Electricity (Taxation on Consumption) Act, 1962
(1)Where energy under High Tension Supply consumed in the process of manufacturing or producing the principal product in any industrial undertaking license under the Industries (Development and Regulation) Ac 1951 (Central Act LXV of 1951), no electricity tax shall be payable on the energy so consumed for a period three years from the date of the commencement of the manufacture or production of the principal product such undertaking.
