Section 2(d) in Maharashtra Horticulture Development Corporation Act, 1984
(d)"capital expenditure" includes expenditure of non-recurring nature and on such items which create durable assets like land, development, minor irrigation work, plantation material, construction of buildings and compound, or fencing, constructions of sheds, cost of training of personnel, expenditure on research or development and expenditure on amenities and also includes such other items as the State Government may specify, from time to time, by general or special order in this behalf;
