Section 61(3) in The Maharashtra Value Added Tax Act, 2002
(3)[ Nothing in sub-sections (1) and (2) shall apply to Departments of the Union Government, any Department of any State Government, local authorities, the Railway Administration as defined under the Indian Railways Act, 1989), the Konkan Railway Corporation Limited and the Maharashtra State Road Transport Corporation constituted under the Road Transport Corporation Act, 1950.] [Sub-section (3) added by the Maharashtra 25 of 2007, Section 17(3), (w.e.f. 15 8-2007).]
