Section 41(5) in The Maharashtra Value Added Tax Act, 2002
(5)[ Subject to such conditions and restrictions as it may impose, the State Government may, by notification in the Official Gazette, provide for exemption from the payment of full or part of the taxes payable on any class or classes of [sales of liquor or, as the case may be wine] [Inserted by Maharashtra 15 of 2011, Section 14, (w.e.f. 1-5-2011).] or by any class or classes of dealers.]
