Section 61(1)(a) in The Maharashtra Value Added Tax Act, 2002
(a)if his turnover of sales or, as the case may be, of purchases [exceeds rupees sixty lakh] [Substituted for the words 'exceed or exceeds rupees forty lakh' by The Maharashtra Tax Laws (Levy and Amendment) Act, 2010, Section 16(1), (w.e.f. 1-5-2010).] in any year, or