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[Cites 0, Cited by 0] [Section 51(3)] [Section 51] [Entire Act]

State of Maharashtra - Subsection

Section 51(3)(a) in The Maharashtra Value Added Tax Act, 2002

(a)Notwithstanding anything contained in sub-section (2), if a dealer is, -
(i)an exporter within the meaning of sub-section (1) or subsection (3) of section 5 of the Central Sales Tax Act, 1956 (74 of 1956); or
(ii)a unit specified in the Explanation to sub-section (3) of section 8; or
(iii)a holder of a Certificate of Entitlement under any Package Scheme of Incentives except the New Package Scheme of Incentives for [Tourism Projects 1999; or] [These words and figures were substituted for the words and figures 'Tourism Projects 1999' by the Maharashtra 25 of 2007, Section 16(3)(i), (w.e.f. 15-8-2007)] [a holder of an Identification Certificate issued to a Mega Unit covered under the Package Scheme of Incentives-2001 or, as the case may be, Package Scheme of Incentives-2007; or] [These words and figures inserted by Maharashtra Tax Laws (Levy and Amendment) Act, 2013, Section 11(1), (w.e.f. 1-5-2013).]
(iv)[* * *] [Deleted by Maharashtra 15 of 2011, Section 16(2)(a)(i) (w.e.f. 1-5-2011). (iv) selling any goods in the course of inter-State trade or commerce; or]
(v)[ the Canteen Stores Department or the Indian Naval Canteen [services; or] [Sub-clauses (v) added by the Maharashtra 25 of 2007, Section 16(3)(ii), (w.e.f. 15-8-2007).].]
(vi)[ selling the goods in the course of inter-State trade or commerce and turnover of the said inter-State sales in immediate previous year exceeds fifty per cent, of his total turnover of sales for that year.] [Sub-clause (vi) was added by Maharashtra Tax Laws (Levy and Amendment) Act, 2013, Section 11(3), (w.e.f. 1-5-2013).]then he may apply in the prescribed form to the Commissioner after filing the return for grant of refund relating to the period covered by a return, fresh return or revised return.