Can a law imposing a tax on the sale of electricity exempt certain entities from paying the tax?
Yes, a law imposing a tax on the sale of electricity can exempt certain entities from paying the tax. The context states that such a law should secure that the price of electricity sold to the Government of India or a railway company for specific purposes (consumption by the Government, construction, maintenance, or operation of a railway) should be less by the amount of the tax than the price charged to other consumers of substantial quantity of electricity.