The Maharashtra Value Added Tax Act, 2002. NOTIFICATIONS
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Body Notification No. VAT-1505/CR-121/Taxation 1 Dated 1st April, 2005

In exercise of the power conferred by sub-section (3) of section 8 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby exempts from payment of the whole of the tax on the class or classes of sales, specified in column (2) of the Schedule appended hereto, made by any unit in the Special Economic Zone, any hundred percent export oriented unit, any unit in the Software Technology Park or any unit in the Electronic Hardware Technology Park, subject to the conditions and restrictions specified in column (3) of the said Schedule.

Schedule

Serial No .	Class or classes of sales	Restrictions and conditions
(1)	(2)	(3)
(1)	Sales of any goods other than capital goods but including software, manufactured and developed in the unit, by any unit referred to in Sub-section (3) of Section 8 to any other unit specified in the said sub-section.	The selling unit shall be certified by the Joint Commissioner of Sales Tax (Registration), Mumbai in the case of registered dealer having unit situated in Mumbai and in the case of registered dealer units situated outside Mumbai certified by the Joint Commissioner of Sales Tax (VAT Administration) for the purposes of claiming benefit under this notification.
(2)	Sales by any unit in Special Economic Zone, of goods other than capital goods, imported / procured by it, to another unit within the same Special Economic Zone.	-- do --
(3)	Sales by the unit referred to in column (2) of entry (1), of capital goods imported from out of the territory of India or procured by it, to any other of the units specified in sub-section (3) of section 8.	-- do --
(4)	Export out of the territory of India of goods manufactured in the unit including software developed, by the units referred to in column (2) of entry (1) through any merchant exporter or status holder recognised under the Export and Import Policy 2002-2007 for the purposes of export out of India.	-- do --