Section 91(5) in The Maharashtra Value Added Tax Act, 2002
(5)Notwithstanding anything contained in this Act, the rules made hereunder or any Package Scheme of Incentives,-(i)no dealer to whom on [Entitlement Certificate other than an Entitlement Certificate granted under the new package scheme of incentives for Tourism Projects, 1999] [These words were substituted for the words 'Entitlement Certificate' by Maharashtra 25 of 2007, Section 21, (w.e.f. 1-4-2005).] has been issued, whether in order to avail the benefits by way of deferment or payment or exemption from payment of Government dues, shall be entitled to claim set-off of sales tax in respect of purchases of raw materials effected by the said dealer and for the purposes of this section, the expression "raw materials" shall have the meaning assigned to it in the rules;(ii)every dealer to whom the [Entitlement Certificate other than an Entitlement Certificate granted under the new package scheme of incentives for Tourism Projects, 1999] [These words were substituted for the words 'Entitlement Certificate' by Maharashtra 25 of 2007, Section 21, (w.e.f. 1-4-2005).] has been issued, whether in order to avail the benefits by way of deferment of payment or exemption from payment of Government dues shall be entitled to claim in accordance with the rules, refund of sales tax in respect of purchases of raw materials;(iii)[* * *] [Clause (iii) was deleted by the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005, Section 51(2).]
