Main Search Premium Members Advanced Search Disclaimer
Cites 1 docs
Constituent Assembly Debates On 9 September, 1949 Part I
Citedby 35 docs - [View All]
Southern Petrochemical ... vs Electricity Inspector And ... on 15 May, 2007
J.K. Pharmachem Limited vs The State Of Tamil Nadu on 21 October, 2003
Damodar Valley Corporation vs State Of Bihar And Ors. on 23 October, 1967
Damodar Valley Corporation vs State Of Bihar & Ors on 5 August, 1976
Suryachakra Spinning Mills (P) ... vs The State Of Tamil Nadu Rep. By Its ... on 13 July, 2006

[Constitution]
Try out our Premium Member services: Virtual Legal Assistant, Query Alert Service and an ad-free experience. Free for one month and pay only if you like it.
Central Government Act
Article 288 in The Constitution Of India 1949
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 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clause shall include a law of a State passed or made before the commencement of this Constitution and not previously repealed, notwithstanding that it or parts of it may not be then in operation either at all or in particular areas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