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

State of Maharashtra - Subsection

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

(a)where such principal assigns the whole or part of the execution of the works contract to different such agents resulting into the distribution of the turnover of the said sales amongst the principal and the agents or wholly amongst the agents whereby the principal escapes the liability to pay tax on the whole or part of the turnover of sales, then, having regard to the total turnover of sales, including the total turnover of sales in respect of execution of such contract, of the principal in the year of assessment being such that the principal would have been liable to pay tax under this Act if such works contract had been executed by himself alone the liability to pay tax on such total turnover of sales shall be that of the principal;