(a) Purchases effected by way of works contract where the contract results into an immovable Property .
(b) Purchases of Building material which are not resold but are used in the activity of Construction. (Free issues)
(d) Any purchases of Consumables or of goods treated as Capital Assets by the Contractor/dealer where he is principally engaged in doing job work or labour work and is not engaged in the business of manufacturing of goods for sale by him.
(Please refer to the specific provisions of works contracts under the relevant state VAT Acts for such Negative lists)