Section 2(44) in The Rajasthan Value Added Tax Act, 2003
(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;] [Substituted by Rajasthan Act No. 15 of 2011, dated 11.4.2011.]
