Section 6(3) in Maharashtra Sales Tax on the Transfer of property in goods involved in the execution of Works Contracts (Re-enacted) Act, 1989
(3)In order to ensure the compliance with the restriction contained in section 15 of the Central Tax Act, 1956 (LXXIV of 1956), that the tax shall not be-levied on the sales and purchases of declared goods at more than one stage, it is hereby provided that if under the Bombay Sales Tax Act or under this Act, any tax is leviable on the sale or purchase of such goods, then no further tax shall be levied under this Act on any subsequent sale of such goods in the same form, and accordingly, for the purpose of arriving at the taxable turnover of sales of a dealer, there shall be deducted from his total turnover of sales, such sales of such declared goods on which tax has become leviable at any earlier stage.
