Section 89(2) in The Maharashtra Value Added Tax Act, 2002
(2)Subject to the provisions of this Act, and any rules that may be made in this behalf, the Commissioner shall, if the Eligible Unit satisfies such further requirements as may be prescribed, [issue, subject to such conditions, as may be prescribed, to the unit a [Certificate of Entitlement or, as the case may be, Identification Certificate] [These words were substituted by the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005, Section 49.] ].
