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[Cites 0, Cited by 0] [Section 91(5)] [Section 91] [Entire Act]

State of Maharashtra - Subsection

Section 91(5)(ii) in The Maharashtra Value Added Tax Act, 2002

(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;