Section 2(1)(s) in Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010

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State of Himachal Pradesh - Subsection

Section 2(1)(s) in Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010

(s)"Works contract" means any agreement for -

(i)the construction, fitting out, improvement, maintenance or repair of any building, road, bridge or any other immovable property; or

(ii)manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair, conversion or commissioning of any movable property, for cash, deferred payment or other valuable consideration; and

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State of Himachal Pradesh - Subsection

Section 2(1)(s) in Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010