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1[3. Incidence of tax].- Subject to the provisions of this Act, there shall be levied and paid, at such rate and from such date, either prospective or retrospective, as may be specified by the State Government, by notification in the Official Gazette, a tax not exceeding fifty paise per unit, 2[in respect of all sales of electricity to a consumer by a power utility :] 3[Provided that, no tax shall be levied and collected or paid on the electricity sold by one power utility to another power utility.]
<span style="margin-left:15px;"></span><sup>1</sup>[<b>3. Incidence of tax].-</b> Subject to the provisions of this Act, there shall be levied and paid, at such rate and from such date, either prospective or retrospective, as may be specified by the State Government, by notification in the <i>Official Gazette</i>, a tax not exceeding fifty <i>paise</i> per unit, <sup>2</sup>[in respect of all sales of electricity to a consumer by a power utility :]<br> <span style="margin-left:15px;"></span><sup>3</sup>[Provided that, no tax shall be levied and collected or paid on the electricity sold by one power utility to another power utility.]<br><br>