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

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State of Maharashtra - Subsection

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

(g)a sub-contractor who has been assigned execution of works contract (either in whole or in part) by a contractor may deduct from his total contract value or, as the case may be, the turnover of sales, the value or the turnover of sales in respect of such works contract executed by him provided a declaration in the prescribed form signed by such contractor is produced.

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State of Maharashtra - Subsection

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