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

State of Maharashtra - Subsection

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

(b)where such agent executes such works contract on behalf of the principal and each or either of them is liable to pay tax, then notwithstanding anything contained in any other law or any contract to the contrary, the principal and the agent shall be jointly and severally liable to pay tax in respect of the transfer of property in goods involved in the execution of such works contract;