Section 5A(2) in Maharashtra Sales Tax on the Transfer of property in goods involved in the execution of Works Contracts (Re-enacted) Act, 1989
(2)a sub-contractor who has been assigned execution of works contract (either in whole or in part) by contractor permitted under section 6A shall deduct from his total contract value, the value in of such works contract executed by him provided a declaration in the prescribed form signed by such contractor is produced and accordingly but, subject to the provisions of section 7, no tax hall be payable by such contractor or sub-contractor, as the case may on the turnover of sales representing such contract value.
