Section 7(2) in Incentives to Industries in Bihar, 1986
(2)Exemption from payment of Electricity Duty.-Large, medium, small and tiny industrial units will be exempted, to the extent of 25 per cent or Rs. 1 (one) lakh whichever is less per annum, from payment of Electricity Duty for a period of 5 (five) years with effect from 1st September 1986 or after the date on which the unit goes into production. The exemption will be limited to electricity used for production purpose.
