Section 7A in The Maharashtra Tax on Sale of Electricity Act, 1963
7A. [ Energy consumed by or sold to Government of India or railway not liable to tax. - Notwithstanding anything contained in this Act, no tax shall be levied on the consumption or sale of energy (whether produced by a Government or other persons) which is-
(a)consumed by the Government of India or sold to the Government of India for consumption by that Government; or(b)consumed in the construction, maintenance or operation of any railway by the Government of India, or sold to that Government for consumption in the construction, maintenance or operation of any railway.]
