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Section 3
The Maharashtra Tax on Sale of Electricity Act, 1963.Maharashtra

Section 3. Incidence of tax

1[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, 2[in respect of all sales of electricity to a consumer by a power utility :]

3[Provided that, no tax shall be levied and collected or paid on the electricity sold by one power utility to another 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.