S. 10(10AA) : Leave salary-Super annuation benefits-Employee of the Central Government or State Government-Maharashtra State Electricity Board (MSEB )-Transferred to power companies-Grand-fathering-Assessees have to be treated as employees of a State Government and eligible for S.. 10(10A) and 10(10AA) benefits.. [S.10A, Electricity Act, 2003, 131, 133 (2)]