Section 3(6) in The Maharashtra Value Added Tax Act, 2002
(6)Notwithstanding anything contained in any contract or any law for the time being in force, but subject to the provisions of this Act, any person covered by [sub-clause (a), (b) or (c)] [These words, brackets and letters were substituted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 3(6).] of clause (8) of section 2 shall be liable to pay tax under this Act, whether or not the principal is a dealer and whether or not such principal is liable to pay tax under this Act and whether or not the principals are disclosed.
