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The Constitution of India in English 2026: page 196

The Constitution of India in English 2026, India Code delivered snapshot ed1820c0a1100c2c, physical page 196, typed edition 223d395df4de00897c78a4c0a752b32348d86f7c4f7013254fd4e03da46ceca0. Unreviewed extraction.

Source: official India Code PDF · catalog record. Fetched 2026-10-19T23:32:36Z. SHA-256 ed1820c0a1100c2c6aa8ece835a8c8a60f996ae7eba30cc1798233683c66cfba.

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Source cover/preface date: 10th September, 2026. Preface amendment statement: Constitution (One Hundred and Sixth Amendment) Act, 2023. Embedded PDF title: Constitution of India_ 20 MAY 2026 (final).pdf. These are distinct source labels, not currentness or commencement approval.

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165                  THE CONSTITUTION OF INDIA
                 (Part XII.—Finance, Property, Contracts and Suits)

      (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
                                                       e
                                                  od
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
                                             aC
consumers of a substantial quantity of electricity.
                                         di
       288. Exemption from taxation by States in respect of water or
electricity in certain cases.—(1) Save in so far as the President may by order
                                     In
otherwise provide, no law of a State in force immediately before the
commencement of this Constitution shall impose, or authorise the imposition
of, a tax in respect of any water or electricity stored, generated, consumed,
distributed or sold by any authority established by any existing law or any law
made by Parliament for regulating or developing any inter-State river or
river-valley.
       Explanation.—The expression “law of a State in force” in this clause
shall include a law of a State passed or made before the commencement of this
Constitution and not previously repealed, notwithstanding that it or parts of it
may not be then in operation either at all or in particular areas.
       (2) The Legislature of a State may by law impose, or authorise the
imposition of, any such tax as is mentioned in clause (1), but no such law shall
have any effect unless it has, after having been reserved for the consideration of
the President, received his assent; and if any such law provides for the fixation
of the rates and other incidents of such tax by means of rules or orders to be
made under the law by any authority, the law shall provide for the previous
consent of the President being obtained to the making of any such rule or order.
       289. Exemption of property and income of a State from Union
taxation.—(1) The property and income of a State shall be exempt from Union
taxation.

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