Can a State impose taxes on water or electricity stored, generated, consumed, distributed or sold by certain authorities?
No, a State cannot impose taxes on water or electricity stored, generated, consumed, distributed or sold by certain authorities. This is because no law of a State in force immediately before the commencement of this Constitution shall impose, or authorize 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. The President may, however, provide otherwise through an order.