Section 2(38) in Assam General Sales Tax Act, 1993
(38)"Works contract" means and includes any agreement for carrying out-(i)The construction, fitting out, improvement or repair of any building, road, bridge, dam or other immovable property; or(ii)The installation, fabrication, assembling, commissioning or repair of any plant or machinery, whether or not affixed to any building or other immovable property; or(iii)The overhauling or repairing or dismantling of -(a)Any motor vehicle,(b)Any sea-going vessel,(c)Any other vessel propelled by mechanical means;(d)Any aircraft; or(e)Any equipment or necessary part of any of the aforesaid items; or(iv)The fitting out or fabrication, assembling altering, or re-assembling, blending, furnishing, improving, processing or otherwise treating or adapting any goods; and(v)The supply of goods and provision of known how, designs, labour-supervision inspection, training or other services in connection with any of the operations mentioned in sub-clauses (i) to (iv) above.Explanation. - All contracts including sub-contracts in relation to the same works, for the supply of goods or provision of services by any person shall whether they are between the same or different persons and whether any consideration, is stiulated or not, be deemed to be a single contract constituting the works-contract and the provisions of this Act relating to taxation of the transfer of property in good involved in a works-contract (whether as goods or in some other form) shall apply accordingly; and
