Section 8(4) in The Maharashtra Value Added Tax Act, 2002
(4)[ The State Government may by general or special order published in the [Official Gazette] [Sub-section (4) substituted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 7(2).], and subject to such conditions and restrictions as may be specified in the order, provide for exemption from payment of the whole of tax in respect of any class or classes of sales of goods effected by a unit holding a Certificate of Entitlement as defined under section 88 to whom incentives are granted under any Package Scheme of Incentives, by way of exemption from payment of tax.] [Sub-section (3A) and (3B) added by Maharashtra 32 of 2006, Section 39(b), (w.e.f 20-6-2006).]
