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[Cites 0, Cited by 0] [Section 2(33)] [Section 2] [Entire Act]

State of Assam - Subsection

Section 2(33)(a) in Assam General Sales Tax Act, 1993

(a)In a case falling under sub clause (ii), if the goods are in the State at the time of their use, application or appropriation for the execution of the works contract notwithstanding that the agreement for the works contract has been wholly or in part entered into outside the State or that the goods have been, wholly or in part, moved from outside the State;