Exemption from taxes on electricity
भाग 12: वित्त, संपत्ति, संविदाएं और वाद
यह विधायी विभाग (विधि और न्याय मंत्रालय) का आधिकारिक अंग्रेज़ी पाठ है। आधिकारिक हिंदी पाठ जल्द जोड़ा जाएगा। अनुच्छेद का शीर्षक भी अभी आधिकारिक अंग्रेज़ी में है।
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 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.
भारत का संविधान (1 मई 2026 तक के संशोधनों सहित). संविधान (एक सौ छठा संशोधन) अधिनियम, 2023 तक के सभी संशोधन शामिल। पाठ में छोटे नंबर नीचे के संशोधन नोट बताते हैं।
जुड़े हुए अनुच्छेद
- 284Custody of suitors' deposits and other moneys received by public servants and courts
- 285Exemption of property of the Union from State taxation
- 286Restrictions as to imposition of tax on the sale or purchase of goods
- 288Exemption from taxation by States in respect of water or electricity in certain cases
- 289Exemption of property and income of a State from Union taxation
- 290Adjustment in respect of certain expenses and pensions