Section 2(34)(a) in Assam General Sales Tax Act, 1993
(a)In respect of a sale falling under sub clause (ii) of clause (33) the consideration received or receivable by the dealer in respect of any works contract executed or under execution by him as increased by the market price of any goods supplied or to be supplied to him free of cost or the excess of the market price over the price charged on any goods supplied to be supplied to him at a concessional rate by the contractee or any other person for use, application or appropriation in the works-contract;