Section 2(10) in West Bengal Value Added Tax Act, 2003
(10)"contractual transfer price" in relation to any period, means the aggregate of the amount received or receivable by a dealer in respect of transfer of property in goods (whether as goods or in some other form) in execution of any works contract, as defined in the clause (57) , whether executed fully or partly during such period;[ *** ] [Omitted w.e.f. 01.08.2006 by S. 12(1) (a) of WB Act XVIII of 2006 - 'Explanation. - For the purpose of this clause, the expression 'partly during such period' means the year or part of the year for which assessment is made whether or not any tax invoice, invoice or been has been raised in respect of such contract.]
