Section 88(c) in The Maharashtra Value Added Tax Act, 2002
(c)"Eligibility Certificate" means a certificate granted by the [SICOM or Directorate of Industries] [These words were substituted by the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005, Section 48(1).] or the relevant Regional Development Corporation or the District Industries Centre concerned or the Maharashtra Tourism Development Corporation or the Maharashtra Energy Development Authority in respect of sales tax incentives under the relevant Package Scheme of Incentives designed by the State Government;
