What are the restrictions on the imposition of tax on the consumption or sale of electricity by a State?
A State cannot impose, or authorize the imposition of, a tax on the consumption or sale of electricity which is consumed by the Government of India, or sold to the Government of India for consumption by that Government, or 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, unless Parliament by law otherwise provides.