Deleted by the Maharashtra Act No. XXXII of 2006 Dt.05.08.2006

3E. Levy of Luxury tax on textile trader.--(1) Subject to the provisions of this Act and the rules made thereunder, there shall be levied a tax at the rate of four paise in the rupee on the turnover of receipts of textile trader after deducting from such turnover, receipts in respect of which the textile trader proves to the satisfaction of the Commissioner that,--

(a)tax on the very textile supplied by him, whether by way of sale or otherwise has already been paid by any other person and in support of such claim, produces proof of payment;

(b)the textile has been supplied by way of interstate consignment to another State, whether the consignment is to himself or to any other person and further, in support of such claim, produces, on demand, a certificate as may be prescribed; and

(c)the textile has been supplied by way of sale in the course of inter-State trade or commerce or in the course of export outside the territory of India and in support thereof produces a proof of such sale or export.

(2) For the purposes of sub-section (1), a sale shall be deemed to have taken place--

(a) in the course of inter-State trade, if such sale has occasioned the movement of textile from Maharashtra to any other State; and

(b)in the course of export outside the territory of India, if the sale occasions of such export.