Amendment status not verified — confirm the current text below against the official source.
ing not being a factory as defined in the Factories Act, 1948, or (ii) electrolysis or heating in electric furnaces, by any industrial undertaking; where separate meters or sub-meters are installed for indicating the quantity of energy so consumed— one paisa. (c) For energy consumed in any premises for lights, or fans, or both, and for any other purpose in connection with any industrial or manufac- turing process carried on therein, in cases where the quantity of energy consumed for lights or fans is not separately indicated by the installation of separate meters or sub-meters or otherwise,— the respective rates specified under article (a) or (b), and, except in the case of premises occupied by a cottage industry or small- scale industry referred to in clause (i) of article (b), a surcharge of ten per cent. of the duty payable for the total quantity of energy consumed in accordance with such rates. SECTION III RATES IN FORCE FROM THE 16TH NOVEMBER, 1967. (a) Except in cases falling under article (b) or article (c), where energy is consumed in any premises,— (i) otherwise than in connection with any industrial or manufacturing process, for every unit of energy or fraction thereof so consumed — three paise, (ii) in connection with any industrial or manufacturing process, for every two units of energy or fraction thereof so consumed — three paise. (b) For every three units of energy or fraction thereof consumed for purposes of— (i) a cottage industry or a small-scale industry, by any undertak-