Section 8(5) in The Maharashtra Value Added Tax Act, 2002
(5)[ The State Government may, by general or special order, published in the Official Gazette, and subject to such conditions and restrictions, if any, as may be specified in the said order, exempt fully or partly, from payment of tax, any sales or classes of sales of goods made by any registered dealer to,-(a)the State Government,(b)the Central Government,(c)a generating company, as defined in the Electricity Act, 2003 (36 of 2003), for use in generation of electricity,(d)a registered dealer, holding a licence for transmission under the Electricity Act, 2003, for use in transmission of electricity,(e)a registered dealer, holding a licence for distribution of electricity under the Electricity Act, 2003, for use in distribution of electricity,(f)the Mahanagar Telephone Nigam Limited,(g)the Bharat Sanchar Nigam Limited,](h)[ any telephone service provider, holding a licence granted under the Indian Telegraph Act, 1885 and the Indian Wireless Telegraphy Act, 1933, (17 of 1933) to establish, install, operate and maintain,- [[Sub-clause (h) substituted by Maharashtra 25 of 2007, Section 7(4), (w.e.f. 15-8-2007). Deleted sub-clause (h) was as under -(h)any telephone service provider, holding a licence granted under the Indian Telegraph Act, 1885 and the Indian Wireless Telegraphy Act, 1933, to establish, maintain and operate telephone services upto subscribers terminal connection.]](a)telephone service upto subscribers terminal connections, or(b)national long distance service network, or(c)international long distance service network;(i)Telecom Infrastructure provider who has been granted registration certificate by the Department of Telecommunications, as Infrastructure Provider Category-l(IP-I).]
