Section 2(57) in West Bengal Value Added Tax Act, 2003
(57)"works contract" means any agreement for carrying out for cash, deferred payment or other valuable consideration -(a)the construction, fitting out, improvement or repair of any building, road, bridge or other immovable property,(b)the installation or repair of any machinery affixed to a building or other immovable property,(c)the overhaul or repair of -(i)any motor vehicle,(ii)any sea-going vessel, river craft or steamer,(iii)any other vessel propelled by internal combustion engine or by any other mechanical means,(iv)railway engine,(v)any aircraft, or(vi)any component or accessory part of any of the goods mentioned in items (i) to (iv) , or(d)the fitting of, assembling, altering, ornamenting, finishing, furnishing, improving, processing, treating, adapting or printing on any goods;
