Exemption from taxes on electricity

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 1. Substituted by the Constitution (One Hundred and First Amendment) Act, 2016, s.13(i)(A), for the words “the sale or purchase of goods where such sale or purchase takes place” (w.e.f. 16.9.2016). 2. Substituted by s.13(i)(B), ibid, for the words “goods”