Section 4 in Tamil Nadu Electricity (Taxation on Consumption) Act, 1962
4. Energy consumed by Government of India or railway company not liable to tax.
- Notwithstanding anything contained in this Act, no electricity tax shall be levied under this Act on the energy consumed by the Government of India or consumed in the construction, maintenance or operation of any Railway by the Government of India or a railway company operating that railway.Explanation. - The expression "railway" in this section shall have the meaning assigned to it in clause (20) of Article 366 of the Constitution.
