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of <h1>Government Electricity Usage Shielded from Taxation: Constitutional Protection for Public Infrastructure and Service Delivery</h1> This constitutional provision exempts electricity taxation for specific government entities. It prevents state laws from imposing taxes on electricity consumed or sold to the Government of India, including electricity used in railway construction, maintenance, or operation. When electricity is sold to government entities, the price must be reduced by the equivalent tax amount compared to other substantial consumers.
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