Section 2(5) in Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003
(5)"consumer" with its grammatical variations and cognate expression means any person who is supplied with electricity on payment of charges, or free of cost or otherwise by a licensee or by the Government or by any other person engaged in the business of supplying electricity to the public under the Indian Electricity Act, 1910 (Central Act 10 of 1910) or any other law for the time being in force and includes:(i)a licensee who consumes electricity whether generated by himself or supplied to him by any other licensee; and(ii)actual user of power or any other person who consumes electricity generated by himself;Explanation I. - Where a licensee consumes electricity, whether generated by himself or supplied to him, such licensee shall be deemed to be a consumer only in respect of the electricity so consumed.Explanation II. - Where a licensee or other person consumes energy for purposes connected with the construction, maintenance and operation of the generating transmitting and distributing system, such licensee or person shall not be deemed to be a consumer in respect of the energy so consumed;
