Section 61(1)(b) in The Maharashtra Value Added Tax Act, 2002
(b)[ a dealer or person who holds licence in,- [Clause (b) was substituted by the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005, Section 34(1).](i)Form P.L.L. under the Maharashtra Distillation of Spirit and Manufacture of Potable Liquor Rules, 1966, or(ii)Form B-RL under the Maharashtra Manufacture of Beer and Wine Rules, 1966, or(iii)Form E under the Special Permits and Licence Rules, 1952, or(iv)Forms FL-I, FL-II, FL III, FL-IV under the Bombay Foreign Liquor Rules, 1953, or(v)Forms CL-I, CL-II, CL-III, CL/FL/TOD-III under the Maharashtra Country Liquor Rules, 1973,]