Interpretations under Sub-chapters A and B.

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..... tively; (c) ''professional or technical services'' means services rendered by a person in the course of carrying on legal, medical, engineering, architectural or accountancy profession, technical consultancy, interior decoration or any other profession as notified by the Board; (d) ''service contract'' includes a contract for job work; (e) ''work'' includes manufacturing or supplying a product acc .....

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..... awarded a contract or is transferred, wholly or partly, any right or interest by a lessor or licensor; (c) "lessor or licensor" means a person who grants a lease or licence or enters into a contract or otherwise transfers, wholly or partly, any right or interest to a lessee or licensee; (d) "scrap" means waste from the manufacture or mechanical working of materials which is unusable because of br .....

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