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[Cites 0, Cited by 0] [Section 45(4)] [Section 45] [Entire Act]

State of Maharashtra - Subsection

Section 45(4)(d) in The Maharashtra Value Added Tax Act, 2002

(d)if the agent shows to the satisfaction of the Commissioner that the tax has been actually paid by his principal on the turnover of sales on which he is liable to pay tax under this Act, then the agent shall not be liable to pay tax again on the same turnover of sales on which the principal has paid tax;