Section 10(1) in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003
(1)Meter shall be installed and maintained by the owner of the captive generating plants to measure the quantity of electricity consumed for own use and, or surplus electricity sold to others for the purpose of ascertaining the amount of tax payable under section 3 of the Act. Any meter placed upon the premises of captive generating plant shall be accurate and of appropriate capacity not exceeding the limits of error specified in the Indian Electricity Rues, 1956. Separate suitable and correct meters or sub-meters shall be installed to register the quantities of electricity consumed for own use and sold to other persons.Explanation. - A meter includes any maximum demand indicator, associated current transformers, potential transformers, current shunts or any other auxiliaries associated with a meter for registration of the quantity of electricity consumed or supplied.
