Section 20(2) in The Maharashtra Value Added Tax Act, 2002
(2)[ Notwithstanding anything contained in sub-section (1), the Commissioner may, subject to such terms and conditions, as may be prescribed, permit any dealer to file separate return,-(a)for all or any of the places of business of the dealer, whether or not situated within the jurisdiction of the same registering authority, or(b)for different constituents of his business to such authority as he may direct.]
