The Maharashtra Tax on Sale of Electricity Act, 1963.
Section 7. Power to exempt.
Subject to such conditions (if any) as it may, impose, the State Government may, if it considers it necessary in the interest of the development of power supply so to do, by notification in the Official Gazette, exempt the sale of energy 1[by any class of power utility or to consumers] from the payment of the whole or any part of the tax payable under this Act.
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