Section 2(36) in Tripura Value Added Tax Act, 2004
(36)"Works Contract" means any agreement for carrying out for cash or deferred payment or other valuable consideration -(i)the construction, fitting out, improvement or repair of any building, road, bridge or other immovable property, or(ii)the installation or repair of any machinery affixed to a building or other immovable property, or(iii)the overhaul or repair of -(a)any motor vehicle,(b)any vessel propelled by internal combustion engine or by any other mechanical means,(c)any aircraft,(d)any component or accessory or part of any of the items mentioned in paragraph (a) to (c) above,(iv)the altering, ornamenting, finishing, improving or otherwise processing or adopting of any goods.
