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

23A. Refund of tax.�

The State Government may by rules provide for refund of tax to a tobacconist when any tobacco has been exported out of India, or sold in the course of inter-State trade or, as the case may be, consigned by a tobacconist by way of inter-State consignment to any place outside, the State, whether such consignment is to himself or to any other person.