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1983 : Mah. XXII ] The Maharashtra Forest Developement (Tax on sale of forest-produce by Government or Forest Developement Corporation) Act, 1983 3 Levy and collection of tax. Utilisation of proceeds of tax. Exemptions from payment of tax. (i) Words and expressions used in this Act, but not defined herein, shall have the meanings assigned to them in the Indian Forest Act, 1927, in its application to the State of Maharashtra, or in the Maharashtra Co-operative Societies Act, 1960, as the case may require.