Amendment status not verified — confirm the current text below against the official source.
Nothing in section 3 shal] apply to the consumption or sale of electricity, which is— ’ (a) consumed by the Government of India or sod to the Governmer. of India for consumption by that Government ; or PUNJAB GOVT GAZ. (EXTRA.), MAY 10, 2005 121 (VAISAKHA 20, 1927 SAKA) (b) consumed in the construction, maintenance or operation of any railway by the Government of India or a railway company operating that railway, or sold to that Government or any such railway company for consumption in the construction, maintenance or operation of any railway.