Section 45(2) in The Maharashtra Value Added Tax Act, 2002
(2)If the principal, on whose behalf the said person has [sold] [These words were substituted for the words 'sold any' by Maharashtra 8 of 2012, Section 29(2), (w.e.f. 1-5-2012).]][***] [Deleted 'or purchased' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] any goods, shows to the satisfaction of the Commissioner that, the tax has been paid by the said person on such goods under sub-section (1), the principal shall not be liable to pay the tax again in respect of the same transaction and where the person shows to the satisfaction of the Commissioner that the principal has paid such tax, the person shall not be liable to pay the tax again in respect of the same transaction.
