Section 93(1A)(b) in The Maharashtra Value Added Tax Act, 2002
(b)not maintained separate accounts of sales and purchases and is not able to identify the sales and purchases in relation to increase in the production capacity or, as the case may be, the said eligible investment, then such benefits shall be calculated after applying the formulae in sub-clause (i) or, as the case may be, sub-clause (ii) given as under:-(i)in case where there is increase in production capacity then for the Package Scheme of incentives for 1988 or, as the case may be, Package Scheme of Incentives for 1993, the formulae shall be as below:-