.....in this Part and defined in the Chhattisgarh Electricity Duty Act, 1949 (X of 1949), shall have the meaning respectively assigned to them in that Act. Section 3 - Levy of energy development cess (1) Subject to the exceptions specified in Section 4, every distributor of electrical energy shall pay to the State Government at the prescribed time and in the prescribed manner an energy development cess at the rate of (Substituted by C.G. Act No. 19 of 2010.) [ten paise] per unit on the total units of electrical energy sold or supplied to a consumer or consumed by himself or his employees during any month : Provided that no cess shall be payable in respect of electric energy," (Substituted by M.P. Act No. 24 of 1984 (w.e.f. 1-3-1982).) [(i) (a) sold or supplied to the Government of India for consumption by that Government; or (b) sold or supplied to the Government of India or a railway company for consumption in the construction, maintenance or operation of any railway administered by the Government of India;] (Inserted by M.P. Act No. 28 of 1985 (w.e.f. 1-10-1984).) [(ii) sold or supplied in bulk to a Rural Electric Co-operative Society registered under the Chhattisgarh.....
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