Section 41(4) in The Maharashtra Value Added Tax Act, 2002
(4)[ Subject to such conditions 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 tax payable,-(a)on the sales of motor spirits [***] made by an oil company to another oil company;(b)on sales at retail outlets of motor spirits, other than aviation turbine fuel and aviation gasoline.[***] [Deleted (c) by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]Explanation.- For the purposes of this sub-section, motor spirits [***] [Deleted 'and petroleum products' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] shall mean such products as the State Government may, notify from time to time, in the Official Gazette.] [[Sub-section (4) substituted and deemed to have been substituted w.e.f. 1-4-2005, by Maharashtra 32 of 2006, Section 47. Prior to its substitution read as under:
