Section 13 in The Orissa Electricity (Duty) Act, 1961
13. Removal of doubts.
- For the avoidance of doubt, it is hereby declared that nothing in this Act shall be taken to impose, or authorise the imposition of, a tax on the consumption or sale of electricity produced by a Government or other persons which is-(a)consumed by the State Government or by the Government of India or sold to the Government of India for consumption by that Government; or(b)consumed in the construction, maintenance of operations of any railway of the Government of India, or sold to that Government for consumption in the construction, maintenance of operation of any railway.
