Exemptions to Government of India

Nothing in section 3 shall apply to the consumption or sale of electricity, which is— (a) consumed by the Government of India 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.