Section 2(7) in The Rajasthan Value Added Tax Act, 2003
(7)[ "capital goods" means plant and machinery including parts and accessories thereof, meant for use in manufacture unless otherwise notified by the State Government from time to time in the Official Gazette;] [Clause (7) Substituted by Rajasthan Act 4 of 2006, Published in Rajasthan Government Gazette Extraordinary, Part IV-A, dated 31-3-2006, page 61(47)][Explanation. - For the purpose of this clause, generating set for generation of electrical energy to be used in manufacturing shall be treated as capital goods.] [Inserted by Rajasthan Act No. 5 of 2016, dated 9.4.2016.]
