Vat on recharge vouchers

My client is selling recharge vouchers for mobile phones,can anyone please give me the schedule entry/notification/trade circular under Maharashtra VAT Act,which specifies that VAT is not to be levied on sale of recharge vouchers.

I have searched a lot but have not found any of the above,I feel that as the recharge voucher is atelecommunication service it is liable to service tax,& hence no VAT.But I need a clear proof from the VAT Act.