Section 7(2) in Maharashtra Sales Tax on the Transfer of property in goods involved in the execution of Works Contracts (Re-enacted) Act, 1989
(2)Where such agent executes such works contract on behalf of a principal and each or either of them is liable to pay tax under this Act, then notwithstanding anything contained in this Act, the principal and the agent shall be jointly and severally liable to pay tax in respect of transfer of property in goods involved in the execution of such works contract
