Section 57(2) in The Maharashtra Value Added Tax Act, 2002
(2)For the purposes of this section, -(i)"arrangement" includes any contract, agreement, plan or understanding, whether enforceable in law or not, and all steps and transactions by which the arrangement is sought to be carried into effect;(ii)"tax advantage" includes, -(a)any reduction in the liability of any dealer to pay tax,(b)any increase in the entitlement of any dealer to claim set-off or refund,(c)any reduction in the sale price or purchase price receivable or payable by any dealer.
