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CHAPTER
XIV
PACKAGE
SCHEME OF INCENTIVES
88. Definitions
under Chapter XIV:-
In this chapter, unless the context requires otherwise,-
(a)
Certificate of Entitlement means a certificate issued by the Commissioner in
respect of sales tax incentives under the relevant Package Scheme of Incentives;
(b)
District Industries Centre in relation to any eligible unit means the District
Industries Centre established by the State Government in a district, in which
the concerned Eligible Unit is situated;
(c)
Eligibility Certificate means a certificate granted by the SICOM or Directorate
of Industries or the relevant Regional Development Corporation or the District
Industries Centre concerned or the Maharashtra Tourism Development Corporation
or the Maharashtra Energy Development Authority in respect of sales tax
incentives under the relevant Package Scheme of Incentives, designed by the
State Government;
(d)
Eligible Unit means the Industrial Unit in respect of which an Eligibility
Certificate is issued;
(e)
Package Scheme of Incentives means the 1979, 1983, 1988 or 1993 Package Schemes
of Incentives introduced by the Industries, Energy and Labour Department, the
Package Scheme of Incentives for Tourism 1993, Electronic Scheme 1985 and the
New Package Scheme of Incentives for projects 1999, introduced by the Home and
Tourism Department and the Power Generation Promotion Policy 1998 introduced by
the Industries, Energy and Labour Department, all as amended, from time to time;
(f)
the Relevant Regional Development Corporation means,-
(i)
in relation to the Vidarbha area of the State, the Development Corporation of
Vidarbha Limited, a Government Company registered under the Companies Act, 1956
(1 of 1956);
(ii)
in relation to the Konkan revenue division excluding the City of Mumbai
and the Mumbai Suburban District, the Development Corporation of Konkan Limited,
a Government Company registered under the Companies Act, 1956 (1 of 1956);
(iii)
in relation to the Marathwada area of the State, the Marathwada Development
Corporation Limited, a Government Company registered under the Companies Act,
1956 (1 of 1956);
(iv)
in relation to the rest of Maharashtra, the Western Maharashtra Development
Corporation Limited, a Government Company registered under the Companies Act,
1956 (1 of 1956);
(g)
SICOM means the State Industrial and Investment Corporation of Maharashtra
Limited, a Government Company registered under the Companies Act, 1956 (1 of
1956);
(h) Maharashtra Tourism Development Corporation means a Government Company
registered under the Companies Act, 1956 (1 of 1956);
(i)
Maharashtra Energy Development Authority means a society registered by the name the Maharashtra Energy Development Authority under the Societies
Registration Act, 1860 (21 of 1860), under the Societies Registration Act, 1860
(21 of 1860).
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