¹[154A. Exemption from Taxes on Electricity

Save in so far as any Federal law may otherwise provide, no Provincial law or law of a Federated 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 Federal Government, or sold to the Federal Gov- ernment for consumption by that Government; or

consumed in the construction, maintenance or operation of a Federal Railway by²[the Fereral Railway Authority or] a railway company operating that railway, or sold to²[that authority or] any such railway company for consumption in the construction, maintenance or operation of a Federal Railway; and any such law imposing, or authorising the imposition of a tax on the saleof electricity shall secure that the price of electricity sold to the Federal Government for consumption by that Government, or to the Federal Railway Authority or any such railway company as aforesaid for consumption in the construction, maintenance or operation of a Federal Railway, shall be less by the amount of the tax than the price charged to other consumers of a substantial quantity of electricity.]

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1. Inserted by the India and Burma (Miscellaneous Amendments) Act, 1940 (3 & 4Geo. 6, Ch. 5), S. 3.

2.Omitted by the India (Provisional Constitution) Order, 1947.