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[Cites 0, Cited by 0] [Section 2(24)] [Section 2] [Entire Act]

State of Gujarat - Subsection

Section 2(24)(b) in The Gujarat Value Added Tax Act, 2003

(b)in relation to the transfer or property in goods (whether as goods or in some other form) involved in the execution of a works contract, such amount as is arrived at by deducting from the amount of valuable consideration paid or payable to a person for the execution of such works contract, the amount representing labour charges for such execution;