Section 93(1B) in The Maharashtra Value Added Tax Act, 2002
(1B)When the eligible turnover comprises of multiple finished products then,-(a)the production capacity of each of the finished products shall be separately considered in determining the corresponding eligible turnover, and(b)eligible turnover shall relate to those products on which the eligible investment has made impact and when eligible investment does not add to production capacity, then it shall apply to all the finished products.]
