The Maharashtra Value Added Tax Act, 2002.
Section 5. Tax not leviable on certain goods.
1[5. Tax not leviable on certain good.- Subject to the other provisions of this Act, and the conditions or exceptions, if any, set out against each of the goods specified in column (3) of the Schedule A, no tax shall be payable on the sales of any goods specified in column (2) of that Schedule.]
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