In this Act, unless the context otherwise requires,-

(19A) "intra-State contractual transfer price" means contractual transfer price as referred to in section 14, in respect of works contract executed within West Bengal, but excluding sale price for sales of goods in the course of inter-State trade or commerce, or outside the State, or in the course of export out of the territory of India or import into the territory of India as referred to in section 3, section 4 or section 5 of the Central Sales Tax Act, 1956 (74 of 1956);