Section 2(b) in The Maharashtra State-AID to Industries Act, 1960
(b)"cottage industry" means an industry prescribed by rules made by the State Government, regard being had in particular to the fact that such industry is carried. on by an artisan in or near his home, and the capital of which does not exceed Rs. 25000 (or such other sum as the State Government may from time to time in such rules denote);
