Section 8 in The Chennai Metropolitan Water Supply and Sewerage Act, 1978
8. Board to be exempt from sales tax and treated like Government for certain other taxes.
(1)The Board shall be exempt from tax under any law relating to sales tax for the time being in force, in respect of water supply and sewerage services rendered by it.(2)Where under any law relating to municipal corporation, municipality, township, panchayat or planning or development authority, the Board and its properties and assets are subject to the levy of any tax, rate, charge, cess, fee, betterment levy or development charge, the rate or amount of such levy shall be the same as that applicable to the properties belonging to the Government or any local authority.
