Section 16(6)(b) in The Maharashtra Value Added Tax Act, 2002
(b)the turnover of sales [***] [Deleted 'or the turnover of purchases' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] of a registered dealer who has become liable to pay tax under section 3 has during any year,not exceeded the relevant limit specified in sub-section (4) of section 3.