Section 43 in Damodar Valley Corporation Act, 1948
43. Liability to pay Central taxes.-
(1)The Corporation shall be liable to pay any taxes on income levied by the Central Government in the same manner and to the same extent as a company.(2)The [State] [Substituted for the word "Provincial" by A.L.O., 1950] Government shall not be entitled to any refund of any such taxes paid by the Corporation.
