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[Cites 0, Cited by 0] [Section 2(3)] [Section 2] [Entire Act]

State of Punjab - Subsection

Section 2(3)(m) in Punjab General Sales Tax Act, 1948

(m)[ "Works contract" includes any agreement for carrying out, for cash, deferred payment or other valuable consideration, the building, construction, manufacturing, processing, fabrication, erection, installation, fitting out, improvement, modification, repairs or commissioning of any movable or immovable property.] [Inserted by Punjab Act 8 of 1987 dated 13.4.1987.]