Section 45(1) in The Maharashtra Value Added Tax Act, 2002
(1)Where any person specified in sub-clause (a), (b) or (c) of clause (8) of section 2, [sells or purchases any taxable goods] [These words were substituted for the words 'sells any taxable goods' by Maharashtra 8 of 2012, Section 29(1)(a), (w.e.f. 1-5-2012).] on behalf of his principal, the person as well as the principal shall both be jointly and severally liable to pay the taxes on the [turnover of such sales or purchases] [These words were substituted for the words 'turnover of such sales' by Maharashtra 8 of 2012, Section 29(1)(b), (w.e.f 1-5-2012).].
