Section 3(5)(b) in The Maharashtra Value Added Tax Act, 2002
(b)the [turnover of sales] [These words were substituted for the word 'turnover' by Maharashtra 32 of 2006, (w.e.f. 20-6-2006), Section 38.] shall include all sales [* * *] [These words were deleted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 3(3)(5).] made by the dealer on his own account, and also on behalf of his principals whether disclosed or not;