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8. Certain sales and purchases not to be liable to tax
(1) Nothing in this Act or the rules or the notifications shall be deemed to impose or authorise the imposition of a tax or deduction oftax at source on any sale or purchase of any goods, where such sale or purchase takes place,—
(a) (i) outside the State ; or
(ii) in the course of the import of the goods into the territory of India, or the export of the goods out of such territory ; or
(b) in the course of inter-State trade or commerce, and the provisions of this Act and the said rules and notifications shall be read and construed accordingly.
Explanation. —For the purpose of this section, whether a sale or purchase takes place- outside the State, or in the course of the import of the goods into the territory of India or export of the goods out of such territory, or in the course of inter-State trade or commerce, shall be determined in accordance with the principles specified in sections 3. 4 and 5 of the Central Sales Tax Act, 1956.
(2) In accordance with the notification issued by the Central Government in exercise of its powers under section 3 of the Foreign Air Craft (Exemption from Taxes and Duties on Fuel) Act, 2002, no tax shall be levied on the sales of fuel and lubricants which are filled into receptacle forming part of any aircraft registered in a country other than India, if—
(a) the said country is a party to the Convention on International and Civil Aviation, 1944;and
(b) thesaid country has entered into in Air Services agreement with India; and
(c) the aircraft is operating on a schedule or non-scheduled service to or from India.
(3) The State Government may by general or special order published in the Official Gazette in this behalf, and subject to such conditions and restrictions as may be specified in the said order, exempt from payment of tax any class or classes of sales of goods made by any unit in the Special Economic Zone, a developer of the Special Economic Zone, any export oriented unit or any unit in the Software Technology Park or any unit in the Electronic Hardware Technology Park.
Explanation.-- For the purposes of this sub-section, --
(a) “a unit in the Special Economic Zone” means a unit,-
(i) situated in a zone which the Central Government or, as the case may be the State Government, and
(ii) which has been certified in this behalf by the Commissioner.
(b) “a unit in the Software Technology Park” means a unit,-
(i) set up in accordance with the Software Technology Park Scheme notified by the Government of India in the Ministry of Commerce and Industry , and
(ii) which has been certified in this behalf by the Commissioner.
(c) “a unit in the Electronic Hardware Technology Park” means a unit,-
(i) set up in accordance with the Electronic Hardware Technology Park Scheme notified by the Government of India in the Ministry of Commerce and Industry, and
(ii) which has been certified in this behalf by the Commissioner.
(d) “a export oriented unit” means a unit,-
(i) which has been approved as a export oriented unit by the Board appointed in this behalf by the Central Government in exercise of the power conferred by section 14 of the Industries (Development and Regulation) Act,1951 and the rules made under that Act, and
(ii) which has been certified in this behalf by the Commissioner.”
(e) a developer of the Special Economic Zone means a developer,–
(i) undertaking development, repairs, maintenance and improvement of the Special Economic Zone, and
(ii) who has been certified by the Commissioner ;
(f) a unit includes an establishment situated within the Special Economic Zone.
( The above sub clause (e) & (f) are added by Maharashtra Act No. XXXII of 2006 Dt.05.08.2006)
(In the above clause (3) for the words ‘hundred per cent export oriented unit’ wherever they occur, the words ‘export oriented unit’ are substituted by Maharashtra Act No. XXV of 2007 Dt.06.08.2007)
(3A) The State Government may, by general or special order, published in the Official Gazette, and subject to such conditions, exceptions and restrictions as may be specified in the said order, exempt from payment of tax any class or classes of sales of goods made by any registered dealer to any class of dealers specified in the Foreign Trade Policy notified from time to time, by the Government of India.
(3B) The State Government may, by general or special order, published in the Official Gazette, and subject to such conditions, exceptions and restrictions, as may be specified in the said order, exempt fully or partly, from payment of tax any class or classes of sales of goods made by,—
(a) any registered dealer to the Canteen Stores Department or the Indian Naval Canteen Services,
(b) the Canteen Stores Department or the Indian Naval Canteen Services to the unit run canteens or members of the armed forces,
(c) the unit run canteens to the members of the armed forces.
( The above sub-section 3A & 3B are added by Maharashtra Act No. XXXII of 2006 Dt.05.08.2006)
Explanation.- For the purposes of this sub-section, “members of the armed forces” includes ex-servicemen and families of the deceased personnel of the armed forces.
( The above explanation is added by Maharashtra Act No. XXV of 2007 Dt.06.08.2007 and shall be deemed to have been added with effect from 20th June 2006)
(3C) The State Government may, by general or special order published in the Official Gazette, and subject to such conditions, exceptions and restrictions as may be specified in the said order, exempt fully from payment of tax with effect from the date specified in the order, the transfer of property in goods which are involved in the processing of textiles described in column (3) of the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957
( The above sub-section (3C) is inserted by Maharashtra Act No. XXV of 2007 Dt.06.08.2007)
(4) The State Government may by general or special order published in the Official Gazette, on this behalf and subject to such conditions and restrictions as may be specified in the order, provide for exemption from payment of the whole of tax in respect of any class or classes of sales of goods effected by a unit holding a Certificate of Entitlement as ,defined under section 88, to whom incentives are granted under any Package Scheme of Incentives, by way of exemption from payment of tax.
(5) The State Government may, by general or special order, published in the Official Gazette, and subject to such conditions and restrictions, if any, as may be specified in the said order, exempt fully or partly, from payment of tax, any sales or classes of sales of goods made by any registered dealer to,—
(a) the State Government,
(b) the Central Government,
(c) a generating company, as defined in the Electricity Act, 2003, for use in generation of electricity,
(d) a registered dealer, holding a licence for transmission under the Electricity Act, 2003, for use in
transmission of electricity,
(e) a registered dealer, holding a licence for distribution of electricity under the Electricity Act, 2003,
for use in distribution of electricity,
(f) the Mahanagar Telephone Nigam Limited,
(g) the Bharat Sanchar Nigam Limited,
(h) any telephone service provider, holding a licence granted under the Indian Telegraph Act, 1885 and the Indian Wireless Telegraphy Act, 1933, to establish, maintain and operate telephone services upto subscribers terminal connection.”.
( The above sub section 5 is inserted by Maharashtra Act No. XXXII of 2006 Dt.05.08.2006)
( For the above sub-section (5) sub-clause (h) following sub-clause (h) is substituted by Maharashtra Act No. XXV of 2007 Dt.06.08.2007)
(h) any telephone service provider, holding a licence granted under the Indian Telegraph Act, 1885 and the Indian Wireless Telegraphy Act, 1933, to establish, install, operate and maintain,-
a) telephone services upto subscribers terminal connections, or
b) national long distance service network, or
c) international long distance service network
(i) Telecom Infrastructure provider who has been granted registration certificate by the Department of
Telecommunications, as Infrastructure Provider Category-1(IP-I).
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