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[Cites 0, Cited by 0] [Section 31(1)] [Section 31] [Entire Act]

State of Maharashtra - Subsection

Section 31(1)(ii) in The Maharashtra Value Added Tax Act, 2002

(ii)[ Where on an application being made by any contractor in this behalf, the Commissioner is satisfied that the contract under reference is not a works contract and therefore justifies no deduction at all, he shall grant him such certificate: [[Sub-clause (ii) substituted by Maharashtra 32 of 2006, Section 46(a)(ii), (w.e.f. 20-6-2006). Prior to its substitution read as under: