Profesional Tax-Who is responsible,The contracting agency?or Principal employer?

Hi, Need a clarification from a learned professional. If a contractor registered in a state where the PT is applicable & recruits a team of people to work in a state where PT is not applicable, then what should be the stand as per the law. If we go by payroll processing it will consider the PT deduction, if we go by the state where actually the employee works it is exempted. Can any one in the group, please clarify with circular?

Prof.Tax (PT) is a tax levied by the respective State, as pointed out in one of the answers.
If the contractor employees work in a State where PT is not at all applicable, such employees
should be exempted from paying PT.