Interpretations under Sub-chapters A and B.

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....      (b) ''contract'' and ''contractor'' include ''sub-contract'' and ''sub-contractor'' respectively;          (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 decoratio....

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....c sector company, the Central Government, a State Government, an embassy, a high commission, legation, commission, consulate and trade representation of a foreign State, and a club; or          (ii) a buyer in the retail sale of such goods, purchased by him for personal consumption;       (b) "lessee or licensee" means a person....