Section 2(23)(ii) in The Gujarat Value Added Tax Act, 2003
(ii)[ for the purpose of sub-clause (b) of the expression "works contract" means a contract for execution of works and includes such works contract as the State Government may, by notification in the Official Gazette, specify] [refer-Notification No. (GHN-23) VAT-2006 / (Section 2)(23) (1) the dated 31-3-06 and table under rule-18AA by Notification. No. (GHN-105) VAR-2006 (8) the dated 11-10-2006.];