Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 91(5)] [Section 91] [Entire Act]

State of Maharashtra - Subsection

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

(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;