Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2008*
| [Tamil Nadu Act No. 5 of 2008] | [17th February, 2008] |
An Act further to amend the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Fifty-ninth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 17th February, 2008 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment) Act, 2008.
(2) It shall come into force at once.
2. Amendment of section 14.- Section 14 of the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003 (??? Nadu ??? 12 of ???) shall be renumbered as sub-section (1) thereof and after sub-section (1) as so renumbered, the following sub-sections shall be added, namely:-
"(2) The Government may, by notification, make an exemption or reduction in rate in respect of the electricity tax payable under this Act on the consumption of electricity for own use by any captive generating plant.
(3) The Government may, by notification, cancel any notification issued under sub-section (2).