Section 51(3) in The Maharashtra Value Added Tax Act, 2002
(3)(a)Notwithstanding anything contained in sub-section (2), if a dealer is, -(i)an exporter within the meaning of sub-section (1) or subsection (3) of section 5 of the Central Sales Tax Act, 1956 (74 of 1956); or(ii)a unit specified in the Explanation to sub-section (3) of section 8; or(iii)a holder of a Certificate of Entitlement under any Package Scheme of Incentives except the New Package Scheme of Incentives for [Tourism Projects 1999; or] [These words and figures were substituted for the words and figures 'Tourism Projects 1999' by the Maharashtra 25 of 2007, Section 16(3)(i), (w.e.f. 15-8-2007)] [a holder of an Identification Certificate issued to a Mega Unit covered under the Package Scheme of Incentives-2001 or, as the case may be, Package Scheme of Incentives-2007; or] [These words and figures inserted by Maharashtra Tax Laws (Levy and Amendment) Act, 2013, Section 11(1), (w.e.f. 1-5-2013).](iv)[* * *] [Deleted by Maharashtra 15 of 2011, Section 16(2)(a)(i) (w.e.f. 1-5-2011). (iv) selling any goods in the course of inter-State trade or commerce; or](v)[ the Canteen Stores Department or the Indian Naval Canteen [services; or] [Sub-clauses (v) added by the Maharashtra 25 of 2007, Section 16(3)(ii), (w.e.f. 15-8-2007).].](vi)[ selling the goods in the course of inter-State trade or commerce and turnover of the said inter-State sales in immediate previous year exceeds fifty per cent, of his total turnover of sales for that year.] [Sub-clause (vi) was added by Maharashtra Tax Laws (Levy and Amendment) Act, 2013, Section 11(3), (w.e.f. 1-5-2013).]then he may apply in the prescribed form to the Commissioner after filing the return for grant of refund relating to the period covered by a return, fresh return or revised return.[Explanation.- For the purpose of sub clause (i), the expression 'exporter' shall mean a registered dealer whose turnover of exports during such period as may be prescribed, is not less than such percentage of the total turnover of his sales as may be prescribed in this behalf.] [Added by Maharashtra 15 of 2011, Section 16(2)(a)(ii) (w.e.f. 1 5-2011).](b)[ The Commissioner, on receipt of the said application, may require the dealer to furnish such bank guarantees for such amounts from such banks, for such periods and to such authorities as may be prescribed.] [[Substituted by Maharashtra 15 of 2011, Section 16(2)(b) (w.e.f. 1-5-2011). Prior substitution read as under :(b)The Commissioner, within one month of the receipt of the said application,-(i)may require the dealer to furnish such bank guarantees for such amounts from such banks, for such periods and to such authorities as may be prescribed; and(ii)may call for such additional information as he may think necessary.]]
