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THE WEST BENGAL VALUE ADDED TAX ACT, 2003
CHAPTER I: PRELIMINARY

2. Definitions

In this Act, unless the context otherwise requires,-

(10). "contractual transfer price" in relation to any period, means the aggregate of the amount received or receivable by a dealer in respect of transfer of property in goods (whether as goods or in some other form) in execution of any works contract, as defined in clause (57), whether executed fully or partly during such period.