Section 3 in The Maharashtra Tax on Sale of Electricity Act, 1963
3. [ Incidence of tax. - Subject to the provisions of this Act, there shall be levied and paid, at such rate and from such date, either prospective or retrospective, as may be specified by the State Government, by notification in the Official Gazette, a tax not exceeding fifty paise per unit,] [Section was substituted by Maharashtra 50 of 2000, Section 3, (w.e.f. 1-10-2000).] [in respect of all sales of electricity to a consumer by a power utility]: [These words were substituted for the words 'in every unit of energy sold by a generating licensee' by Maharashtra 21 of 2004, Section 3(a) (w.e.f. 5-4-2004).]
[Provided that, no tax shall be levied and collected or paid on the electricity sold by one power utility to another power utility.] [This proviso was added by Maharashtra 21 of 2004, Section 3(b) (w.e.f. 5-4-2004).]
