Amendment status not verified — confirm the current text below against the official source.
Save in so far as Parliament may by law otherwise provide, no law of a State shall impose, or authorise the imposition of, a tax on the consumption or sale of electricity (whether produced by a Government or other persons) 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 Restrictions as to imposition of tax on the sale or purchase of goods. Exemption from taxes on electricity. 1Explanation to cl. (1) omitted by the Constitution (Sixth Amendment) Act, 1956, s. 4. 2Subs. by s. 4, ibid., for cls. (2) and (3). 3Subs. by the Constitution (Forty-sixth Amendment) Act, 1982, s. 3, for cl. (3). THE CONSTITUTION OF INDIA (Part XII.—Finance, Property, Contracts and Suits.— Arts. 286-287.) 171 company for consumption in the construction, maintenance or operation of any railway, and any such law imposing, or authorising the imposition of, a tax on the sale of electricity shall secure that the price of electricity sold to the Government of India for consumption by that Government, or to any such railway company as aforesaid for consumption in the construction, maintenance or operation of any railway, shall be less by the amount of the tax than the price charged to other consumers of a substantial quantity of electricity.