Section 45(3) in The Maharashtra Value Added Tax Act, 2002
(3)Where an agent of a non-resident dealer, [sells] [These words were substituted for the word 'sells' by Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2012, Maharashtra 8 of 2012, Section 29(3)(a), (w.e.f. 1-5-2012).]][*] [Deleted 'or purchased' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] [* * *] [These words were deleted by Maharashtra Act 14 of 2005 (w.e.f. 1-4-2005), Section 27.] any goods on behalf of the non-resident dealer in the State, then the non-resident dealer and the agent residing in the State, shall be jointly and severally liable to pay tax on the [turnover of such sales] [These words were substituted for the words 'turnover of such sales' by Maharashtra 8 of 2012, Section 29(3)(b), (w.e.f. 1-5-2012).]][*] [Deleted 'or purchased' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]:Provided that, if the non-resident dealer shows to the satisfaction of the Commissioner that the tax payable in respect of [such sale] [These words were substituted for the words 'such sale' by Maharashtra 8 of 2012, Section 29(3)(c), (w.e.f 1-5-2012).]][***] [Deleted 'or purchased' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]][* * *] [These words were deleted by Maharashtra Act 14 of 2005 (w.e.f 1-4-2005), Section 27.] has been paid by the agent residing in the State, then the non-resident dealer shall not be liable to pay tax again in respect of the same transaction and where the agent shows to the satisfaction of the Commissioner that the non-resident dealer has paid such tax, the agent shall not be liable to pay the tax again in respect of the same transaction.
