Section 8(3) in The Maharashtra Value Added Tax Act, 2002
(3)[ The State Government may, by general or special order, published in the [Official Gazette] [Sub-section (3) was substituted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 7(1).], and subject to such conditions and restrictions as may be specified in the said order, exempt from payment of tax any class or classes of sales of goods made by any unit in the Special Economic Zone, a [developer or co-developer] [These words were substituted for the word 'developer' by Maharashtra 8 of 2012, Section 21(1)(a), (w.e.f. 1-5-2012).] of the Special Economic Zone, any [export oriented unit] [These words were substituted for the words 'hundred per cent export-oriented unit' by Maharashtra 25 of 2007, Section 7(1), (w.e.f. 15-8-2007).], any unit in the Software Technology Park or any unit in the Electronic Hardware Technology Park.Explanation.- For the purposes of this sub-section,-(a)"a unit in the Special Economic Zone" means a unit,-(i)situated in a zone which is declared as Special Economic Zone by the Central Government or, as the case may be, the State Government, and(ii)which has been certified by the Commissioner;(b)"a unit in the Software Technology Park" means a unit,-(i)set up in accordance with the Software Technology Park Scheme notified by the Government of India in the Ministry of Commerce and Industry, and(ii)which has been certified by the Commissioner;(c)"a unit in the Electronic Hardware Technology Park" means a unit,-(i)set up in accordance with the Electronic Hardware Technology Park Scheme notified by the Government of India in the Ministry of Commerce and Industry, and(ii)which has been certified by the Commissioner;(d)"a [export oriented unit] [These words were substituted for the words 'hundred per cent export-oriented unit' by Maharashtra 25 of 2007, Section 7(1), (w.e.f. 15-8-2007).]" means a unit,-(i)which has been approved as a [export oriented unit] [These words were substituted for the words 'hundred per cent export-oriented unit' by Maharashtra 25 of 2007, Section 7(1), (w.e.f. 15-8-2007).]" by the Board appointed in this behalf by the Central Government in exercise of the power conferred by section 14 of the Industries (Development and Regulation) Act, 1951 and the rules made thereunder, and(ii)which has been certified by the Commissioner.](e)[ a developer of the Special Economic Zone means, a person.- [[Clause (e) and (e-a) were substituted for the clause (e) by Maharashtra 8 of 2012, section 21(1)(b), (w.e.f. 1-5-2012). Prior to substitution read as under;(e)a developer of the Special Economic Zone means a developer,(i)undertaking development, repairs, maintenance and improvement of the Special Economic Zone, and(i)or a body of persons, company, firm or Government undertaking, who develops, builds, designs, organizes, promotes, finances, or transfers by way of sale or lease, operates or maintains whole or a part of the infrastructure in the Special Economic Zone, and(ii)who has been certified by the Commissioner;(ii)who has been certified by the Commissioner;]](e-a) a Co-developer means a person.-(i)who has entered into an agreement with the Developer to develop, build, design, organize, promote, finance, or transfer by way of sale or lease, operate or maintain whole or a part of the infrastructure in the Special Economic Zone, and(ii)who has been certified by the Commissioner;] ,(f)[ a unit includes an establishment situated within the Special Economic Zone.] [Clauses (f) added by Maharashtra 32 of 2006, Section 39(e), (w.e f. 20-6-2006).]
