Section 59A in The Gujarat Value Added Tax Act, 2003
59A. Definitions.
For the purposes of this Chapter, unless the context otherwise requires,-(a)"contractor" or "sub-contractor" means the dealer referred to in sub-clause (f) of clause (10) of section 2;(b)"specified sale" means the sale referred to in sub-clause (b) of clause (23) of section 2;(c)"specified sale price" in relation to the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, means such amount as is arrived at by deducting from the amount of valuable consideration paid or payable to a person for execution of such works contract, the amount representing labour charges for such execution and the price paid or payable for the goods purchased in the course of inter-state trade or commerce or in the course of import of goods into the territory of India for the use in execution of such works contract; and(d)"specified works contract" means a work contract, the specified sale price of which exceed one crore rupees.
