Section 94(1) in The Maharashtra Value Added Tax Act, 2002
(1)Notwithstanding anything contained in this Act, rules or notifications, but subject to such conditions as the Commissioner may, by general or special order in the Official Gazette, specify, where a dealer to whom incentive by way of deferment of [sales tax or purchase tax liability] [These words were substituted for the words 'sales tax liability' by Maharashtra 8 of 2012, Section 32 (w.e.f. 1-5-2012).] under any of the Package Schemes of Incentives designed by the State Government, have been granted by virtue of the Eligibility Certificate, and where a loan liability equal to the amount of any such tax payable by such dealer has been raised by [the SICOM or the Directorate of Industries] [These words were substituted by the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005, Section 53(2).] or the relevant Regional Development Corporation or the District Industries Centre concerned [* * *] [These words were deleted by the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005, Section 53(3), (w.e.f 1-4-2005).](then Such tax shall be deemed, in the public interest, to have been paid.
