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Luminescence

and therefore occurring at low temperatures as in phosphorescence and fluorescence or other luminous radiation resulting from vital processes chemical action friction solution or the influence of light or of ultraviolet or cathode rays etc

Works contract

goods mentioned in items (i) to (v), or (d) the fitting of, assembling, altering, ornamenting, finishing, furnishing, improving, processing, treating or adapting any goods. [West Bengal Value Added Tax Act, 2003, s. 2(57)]

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