Amendment status not verified — confirm the current text below against the official source.
These words and brackets wers added by Guj. 20 of 1968, s. 3(A)(3). Duty on units of energy consumed. 4 Gujarat Electricity Duty Act, 1958 [1958 : Bom. XL 1[(iii-a)in respect of pumping water for agricultural irrigation purposes including energy consumed for lighting the premises used as a pump house;] (iv)where the energy is generated by any person for the purpose of supplying it for the use of vehicles or vessels; (v)where the energy is generated at a voltage not exceeding 100 volts; 2[(v-a) where the energy is generated by any non-conventional or renewable source of energy as the State Government may, by notification in the Official Gazette, specify in this behalf 3[and on such terms and conditions as may be specified therein]] (vi)4[save as provided in clause (vii), in respect of] such industrial or agricultural purposes 5[ * * * * * * * ] in such areas and subject to such terms and conditions and for such period as the State Government may, having regard to the need and conditions of industrial and agricultural development in the areas by general or special order specify in that behalf; 6[(vii)for motive power and lighting in respect of premises used by a new industrial undertaking for industrial purpose, subject to such terms and conditions as may be prescribed, for a period of five years from the date on which such industrial undertaking begins to manufacture or produce goods for the first time: Provided that no new industrial undertaking shall be entitled for exemption from payment of electricity duty under this clause, unless it has obtained a certificate regarding eligibility for such exemption in prescribed form by making an application therefore in such form, within such period and to such officer as may be prescribed. Explanation.–For the purpose of this clause “a new industrial undertaking” means any industrial undertaking which- (a)is not formed by the splitting up or the reconstruction of a business or undertaking already in existence in the State; or (b)is not formed by transfer to a new business or undertaking of 7[*] machinery or plant previously used in India for any industrial purpose, of such value in relation to total value of the aforesaid investments, as the State Government may, by notification in the Official Gazette, specify; or (c)is not an expansion of the existing business or undertaking in the State]; 8[(viii) for motive power and lighting in respect of premises used by an additional unit of the industrial undertaking for industrial purpose at different independent and identifiable premises of the existing premises of the industrial undertaking, subject to such terms and conditions, as may be prescribed, for a period of five years from the date- (a)on which such additional unit of the industrial undertaking begins to manufacture or produce goods for the first time; or