Section 86(4) in The Maharashtra Value Added Tax Act, 2002
(4)[ Nothing contained in sub-section (1) or (2) shall apply to a dealer who is paying tax by way of composition under sub-section (1) or (2) of section 42.] [Sub-section (4) substituted by Maharashtra 14 of 2005, (w.e.f. 1-4-2005), Section 47(4).]
