(1) for the purpose of clause (a) of sub-section (3) of Section 89, the declaration to be issued by the Mega Unit shall be as under:-

DECLARATION

(See clause (a) of sub section (3) of section 89 of MVAT Act, 2002)

I/We hereby declare that the taxes in respect of the sales evidenced by this invoice are collected separately and I/We, am/are entitled for the Industrial Promotion subsidy as provided for Mega Units under the Package Scheme of Incentives, 2001 or, the package Scheme of Incentives, 2007 or the Package Scheme of Incentives, 2013. I/we, am/are holder of Identification certificate bearing No. _________ duly granted to me/us, and my/our immediate purchaser or subsequent purchasers 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.

(2) for the purpose of clause (b) of sub-section (3) of Section 89, the declaration to be issued by the immediate purchaser or, as the case may be, subsequent purchaser who has/have purchased the goods which are originally manufactured by the Mega Unit shall be as under:-

DECLARATION

(See clause (b) of sub section (3) 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 the Mega Unit which is entitled for the Industrial Promotion subsidy. 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 the provisions contained in rule 52A of the Maharashtra Value added Tax Rules, 2005.

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