3. Amendment of Section 2, Rajasthan Act No. 4 of 2003.
- In Section 2 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), hereinafter in this Chapter referred to as the principal Act,-(i)after the existing sub-clause (d) and before the existing explanation of clause (26), the following new sub-clause shall be inserted, namely:-"(e) any warehouse, railway station, railway goods yard, parcel office, or any other place where goods for transportation in the course of business or otherwise are kept by dealers;"; and(ii)for the existing clause (44), the following clause shall be substituted, namely:-"(44) "works contract" means a contract for carrying out any work which includes assembling, construction, building, altering, manufacturing, processing, fabricating, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property;".
