Section 8(3)(d) in The Maharashtra Value Added Tax Act, 2002
(d)"a [export oriented unit] [These words were substituted for the words 'hundred per cent export-oriented unit' by Maharashtra 25 of 2007, Section 7(1), (w.e.f. 15-8-2007).]" means a unit,-(i)which has been approved as a [export oriented unit] [These words were substituted for the words 'hundred per cent export-oriented unit' by Maharashtra 25 of 2007, Section 7(1), (w.e.f. 15-8-2007).]" by the Board appointed in this behalf by the Central Government in exercise of the power conferred by section 14 of the Industries (Development and Regulation) Act, 1951 and the rules made thereunder, and(ii)which has been certified by the Commissioner.]