## CONSTITUTION 287

### CONSTITUTION 287 — Exemption from taxes on electricity
- https://unisonlegal.in/statutes/constitution/287

> 287. Exemption from taxes on electricity.-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

1. Subs. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 13, (i)(A)
for "the sale or purchase of goods where such sale or purchase takes place"
(w.e.f. 16-9-2016).
2. Subs. by s. 13 (i)(B), ibid., for "goods" (w.e.f. 16-9-2016).
3. Explanation to cl. (1) omitted by the Constitution (Sixth Amendment) Act, 1956, s. 4
(w.e.f. 11-9-1956).
4. Subs. by s.4, ibid., for cls. (2) and (3) (w.e.f. 11-9-1956).
5. Subs. by the Constitution (One Hundred and First Amendment) Act, 2016, s. 13(ii), for
"sale or purchase of goods takes place" (w.e.f. 16-9-2016).
6. Cl. (3) omitted by s. 13 (iii), ibid. (w.e.f. 16-9-2016).
IndiaCode
(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.