The Maharashtra Tax on Sale of Electricity Act, 1963.State Act of Maharashtra · Act 21 of 1963
[3. Incidence of tax].- Subject to the provisions of this Act, there shall be levied and paid, at such rate and from such date, either prospective or retrospective, as may be specified by the State Government, by notification in the Official Gazette, a tax not exceeding fifty paise per unit, [in respect of all sales of electricity to a consumer by a power utility :]
[Provided that, no tax shall be levied and collected or paid on the electricity sold by one power utility to another power utility.]
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
substituted, Mah. 50 of 2000. This section was substituted by Mah. 50 of 2000, s. 3.
substituted, Mah. 21 of 2004. These words were substituted for the words "on every unit of energy sold by a generating licensee.", by Mah. 21 of 2004, s. 3(a).
added, Mah. 21 of 2004. This proviso was added by Mah. 21 of 2004, s. 3(b).
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