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Section 7
The Maharashtra Tax on Sale of Electricity Act, 1963.Maharashtra

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.

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.