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The Jammu and Kashmir General Sales Tax Act, 1962
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2. Definitions

In this Act, unless the context otherwise requires-

    (f) "Contract" means any agreement for carrying out for cash or deferred payment or other valuable consideration-

      (i) the preparation, construction, fitting out, improvement or repair of any building, road, bridge or other immovable property, or

      (ii) the installation or repair of any machinery affixed to a building and other immovable property, or

      (iii) the fitting out improvement or repair of any movable property, or

      (iv) the provisions of any amenities or service or labour or the supply of taxable goods whether separately or jointly as a part of the same transaction or otherwise;