After clause (b) of sub-section (1) of section 7 of the Madhya Pradesh VAT Act, 2002 (No. 20 of 20022) (hereinafter referred to as the Principal Act), the following clause shall be inserted namely:-
"(c) If the sub-contractor proves in the prescribed manner to the satisfaction of the Commissioner that the contractor has opted for composition under section 11-A in respect of the works contract being executed by the sub-contractor, the sub-contractor shall not be liable to pay tax on the turnover of the goods supplied in the execution of the works contract.".
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