Section 48(2) in The Maharashtra Value Added Tax Act, 2002
(2)No set-off or refund as provided by any rules made under this Act shall be granted to any dealer in respect of any purchase made from a registered dealer after the appointed day, unless the claimant dealer produces a tax invoice, containing a certificate that the registration certificate of the selling dealer was in force on the date of sale by him and the due tax, if any, payable on the sale has been paid or shall be paid and unless such certificate is signed by the selling dealer or a person duly authorised by him.[***] [Deleted '(3)' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]
