|THE ASSAM ELECTRICITY DUTY ACT, 1964.
This Act provides for levy of duty on the generation and consumption of
electrical energy in the State of Assam. The legislative power of the
State Legislature is, however, subject to the restriction imposed by
Articles 287 and 288 of the Constitution of India. The general rate of
duty is 5 paise per unit of electricity generated or sold subject to
such concessions as are provided in Section 12 of the Act. The
concessional rate of duty is applicable in respect of industrial
consumption only which extends from 1 paise per unit to 3 paise per
unit depending on the quantity of energy consumed.