3. Levy of electricity duty.

(a) supplied to a consumer by the Board ; or
(b) supplied to a consumer by a licensee generating energy or procuring energy in bulk from the Board ; or
[(c) consumed by any person or any orgnization generating energy.]
(a) consumed by or sold to the Government of India for consumption by that Government; or
(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.