Section 61(1)(c) in The Maharashtra Value Added Tax Act, 2002
(c)[ if he holds an Entitlement Certificate in respect of any Package Scheme of incentives, granted under this Act or, as the case may be, under the Bombay Sales Tax Act, 1959,] [Clause (c) was inserted by The Maharashtra Tax Laws (Levy and Amendment) Act, 2010, Section 16(2), (w.e.f. 1-5-2010).]