83A. Declaration.-

(1) For the purpose of sub-section (3) and clause (i) and (ii) of sub-section (3A) of section 89, the declaration to be issued by the Mega Unit under the Package Scheme of Incentives, 2001 or the Package Scheme of Incentives, 2007 or the Package Scheme of Incentives, 2013 or by the Ultra Mega Unit under the Package Scheme of Incentives, 2013 or by the Very Large Unit or, as the case may be, the Mega Unit which has been granted benefits by way of deferment of payment of tax, holding a valid Certificate of Entitlement under the Package Scheme of incentives, 1993, shall be as under :—

DECLARATION


[See sub-section (3) and clause (i) and (ii) of sub-section (3A) of section 89 of MVAT Act, 2002]
I/We hereby declare that taxes in respect of the sales evidenced by this invoice are collected separately and

*(a) I/We, am/are entitled for the Industrial Promotion Subsidy as provided for Mega Units under Package Scheme of Incentives, 2001 or Package Scheme of Incentives, 2007 or the Package Scheme of Incentives, 2013 or, as the case may be, for the Ultra Mega Unit under the Package Scheme of Incentives, 2013, I/We, am/are holder of Identification Certificate bearing No.———— duly granted to me/us.
*(b) I/We, am/are Very Large Unit / Mega Unit which has been granted benefits by way of deferment of payment of tax, holding a Certificate of Entitlement under the Package Scheme of Incentives, 1993 and I/We, am/are holder of the Certificate of Entitlement bearing No.———— duly granted to me/us and my/our such immediate purchaser or subsequent purchaser, shall be entitled to claim set-off in respect of the said transaction as per the provisions contained in rule 52A of the Maharashtra Value Added Tax Rules, 2005. 

Authorized Signatory
Name :
Designation:

(2)  For the purposes of sub-section 3 and clause (iii) of sub-section (3A) of section 89, the declaration to be issued by the immediate purchaser or, as the case may be, subsequent purchasers who has/have purchased the goods which are originally manufactured by the Mega Unit or the Ultra mega Unit which is entitled for Industrial Promotion Subsidy or by the Very Large Unit or, as the case may be, the Mega Unit which has been granted benefits by way of deferment of payment of tax , shall be as under :—

DECLARATION
[See sub-section (3) and clause (iii) of sub-section (3A) of section 89 of MVAT Act, 2002]
I/We hereby declare that the sale evidenced by this invoice is in regard to the goods that are originally manufactured by
*(a) the Mega Unit or the Ultra Mega unit which is entitled for Industrial Promotion Subsidy.
*(b) the Very Large Unit / Mega Unit which has been granted benefits by way of deferment of payment of tax under the Package Scheme of Incentives, 1993.

Therefore, I/we being the immediate purchaser or my/our subsequent purchasers shall be entitled to claim the set-off in respect of the said transaction as per provisions contained in rule 52A of the Maharashtra Value Added Tax Rules, 2005.
                                                         
Authorised Signatory
Name :
Designation :

(3) Nothing in this rule shall be applicable in respect of the declared goods as specified in the Central Sales Tax Act, 1956.”.

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