Savings.

For the avoidance of doubt, it is hereby declared that nothing in this Act shall be taken to impose or authorize the imposition of, a duty on the consumption or sale of electricity (whether produced by Government or other persons) which is- (c) consumed by the Government of India or sold to the Government to India for consumption by that Government, or (d) consumed in the construction, maintenance or operation of any railway by the Government of India, or sold to that Government for consumption in the construction, maintenance or operation of any railway.