Section 6(1) in Maharashtra Sales Tax on the Transfer of property in goods involved in the execution of Works Contracts (Re-enacted) Act, 1989
(1)(A)There shall be levied a tax on the turnover sales in respect of goods at rates specified in clause (B), after deducting from such turnover the turnover of sales of declared goods purchased from a dealer registered under the Bombay Sales Tax Act, 1959 and sold in the same form in which they were purchased; or without doing anything to them which amounts to or results in any manufacture.(B)The tax shall be levied at the following rates, namely;(i)in respect of declared goods, whether used in the same form or otherwise, the rate of tax shall be four paise in a rupee of the turnover of sales of such goods;(ii)in respect of goods specified in the Schedule, if they are manufactured, produced or constructed, and supplied in such form or used in the execution of words contract then, subject to sub-clause (i) tax shall be levied at the rate set out against each of them in column (3) of the said Schedule;(iii)in respect of goods other then those covered by sub-clauses (i) and (ii), the rate of tax shall be fifteen paise in a rupee- on the turnover of sales of such goods.
