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

State of Maharashtra - Subsection

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

(f)a contractor assigning execution of a works contract (either in whole or in part) to a sub-contractor registered under this Act, may deduct from his total contract value or, as the case may be, the turnover of sales, the value or the turnover of sales in respect of works contract executed through the said sub-contractor provided a declaration in the prescribed form signed by such subcontractor is produced;