Amendment status not verified — confirm the current text below against the official source.
Sub-section (2AAA) was added by Guj. 8 of 1999, s. 3(4). Guj. 8 of 2013. Guj. 17 of 1983. Guj. 8 of 1999. 6 Gujarat Electricity Duty Act, 1958 [1958 : Bom. XL (b)Notwithstanding anything contained in sub-clause (a) of clause (vii) of sub- section (2) or sub-section (2A), as amended by the Amending Act of 1999, any existing industrial undertaking which was eligible for exemption under the provisions of sub- clause (a) of clause (vii) of sub-section (2) or sub-section (2A) before 1st April, 1999 but which did not avail of such exemption before that date shall be eligible for such exemption under the said sub-clause (a) of clause (vii) or the said sub-section (2A), as if the Amending Act of 1999 was not passed. (c)Notwithstanding anything contained in sub-clause (a) of clause (vii) of sub- section (2) as amended by the Amending Act of 1999, where any undertaking has started generation of energy for its own use before the 1st April, 1999 but has not commenced manufacture or production of goods before that date, such undertaking shall be eligible for exemption under the said sub-clause (a) of clause (vii) of sub-section (2), as if the Amending Act of 1999 was not passed. Explanation.–For the purpose of this sub-section, an existing industrial undertaking means an industrial undertaking which exists on the 1st April, 1999 and which manufactures or produces goods but does not include an undertaking which manufactures or produces any kind of food and drinks meant ordinarily for consumption on the premises of the undertaking.] 1[(2B) (a)Nothing contained in this Act as amended by the Bombay Electricity Duty (Gujarat Second Amendment) Act, 2005 (hereinafter referred to as “the Amending Act of 2005”) shall affect any exemption granted to an existing industrial undertak ing before the 1st October, 2005 and such exemption shall continue for the period provided in clause (vii) of sub-section (2) as if the Amending Act of 2005 was not passed. (b)Notwithstanding anything contained in clause (vii) of sub-section (2) as amended by the Amending Act of 2005, any existing industrial undertaking which was eligible for exemption under the provisions of clause (vii) of sub-section (2) before the 1st October, 2005 but which did not avail of such exemption before that date shall be eligible for such exemption under the said clause (vii) as if the Amending Act of 2005 was not passed. Explanation.-For the purpose of this sub-section, an existing industrial undertaking means an industrial undertaking which exists on the 1st October, 2005 and which manufactures or produces goods but does not include an undertaking which manufactures or produces any kind of food and drinks meant ordinarily for consumption on the premises of the undertaking.] 2[(3)The State Government may by notification in the Official Gazette, and subject to such terms and conditions as may be specified therein, reduce the rate of duty or remit the duty in respect of– (a)electro-chemical, electro-lytical, or electro-metallurgical process carried on by an industrial undertaking, or (b)such class of consumers or such class of premises in such areas and for such period as the State Government may specify in the notification.]