Section 6A(1A) in Maharashtra Sales Tax on the Transfer of property in goods involved in the execution of Works Contracts (Re-enacted) Act, 1989
(1A)[ Notwithstanding anything contained in section 6 or subsection (1) of this section, a dealer who has entered into any contract for execution of work during the period commencing on the 1st April 1992 and ending on the 30th April 1998, and has commenced execution during such period and the execution of such contract has continued on or after 1st May 1998, may opt to pay in lieu Of tax payable by him under the Act, in lump sum by, way of composition, an amount equal to a prescribed percentage of the total contract value of such contract and different percentage may be prescribed for different classes of contracts.
