Section 13 in The Maharashtra Electricity Duty Act, 1958
13. Savings.
- For the avoidance of doubt, it is hereby declared that nothing in this Act shall be taken to impose or authorise the imposition of, a tax on the consumption or sale of electricity (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 consumptions by that Government, or(b)consumed in the construction, maintenance or operation or any railway of the Government of India, or sold to that Government for consumption in the construction, maintenance or operation of any railway.
