Amendment status not verified — confirm the current text below against the official source.
Amendment of section 2:— In seetion 2 ofthe Manipul- Value Added Tax Act, 2004 (hereinaflet called the Principal Act), afiel- clause (x-i), the following clauses shall be added, namely,- “(xia) ‘Contractee’ means any person for whom or for whose benefit 3 works contract is executed: “(xib) ‘Contractor’ means any person Who executes a works contract and includes a sub—eontractor;”. , .