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Section 10
The Maharashtra Tax on Sale of Electricity Act, 1963.Maharashtra

Section 10. Refund of tax

The State Government may by rules prescribe that in such circumstances, and subject to such conditions (including any period of limitation) as may be specified in the rules, a refund of the whole or any part of the tax may be granted to the 1[power utility.]

1Superscript markers show text inserted or substituted by a later amendment. The Act carries the markers without the footnotes they refer to, so they are shown without a target.