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of <h1>State Water & Power Tax Exemption: Constitutional Protection with Presidential Modification Authority Under Specific Legislative Provisions</h1> The constitutional provision exempts state laws from imposing taxes on water or electricity generated, stored, or distributed by authorities established under existing or parliamentary laws regulating inter-state rivers. The President can modify this exemption. If a state wants to impose such a tax, the law must be reserved for presidential consideration and receive assent. Any rules or orders related to tax rates require prior presidential consent.
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