Section 2(6) in West Bengal Value Added Tax Act, 2003
(6)[ "Capital goods" means such goods meant for use in the manufacture or for execution of works contract in West Bengal, and such other goods as are required by a reseller to keep the goods in saleable condition or to effect the sale properly in West Bengal;] [Substituted w.e.f. 1.4.2005 by S. 6(1) (b) of WB Act XIII of 2005 for '(6) 'Capital goods' means such goods meant for use in the manufacture or for execution of works contract in West Bengal, and such other goods as are required by a reseller to keep the goods in saleable condition or to effect the sale properly in West Bengal;'.]
