Section 7(1) in Maharashtra Sales Tax on the Transfer of property in goods involved in the execution of Works Contracts (Re-enacted) Act, 1989
(1)Not- withstanding anything contained in any agreement to the contrary, where the contractor executes the works contract awarded to him, through sub-contractor directly or otherwise, then the relationship between the contractor and the person who has actually executed the works contract or part of it as a sub-contractor shall be d to be that of the principal and agent
