Section 92(3) in The Maharashtra Value Added Tax Act, 2002
(3)[ A unit holding a Certificate of Entitlement shall not be entitled to claim or receive any incentives towards,-(i)a sale made by way of transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract;(ii)a sale made by transfer of right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.]
