Section 2(57)(c) in West Bengal Value Added Tax Act, 2003
(c)the overhaul or repair of -(i)any motor vehicle,(ii)any sea-going vessel, river craft or steamer,(iii)any other vessel propelled by internal combustion engine or by any other mechanical means,(iv)railway engine,(v)any aircraft, or(vi)any component or accessory part of any of the goods mentioned in items (i) to (iv) , or