Section 3(c) in Tripura Industrial Investment Promotion Incentives Scheme, 2017
(c)Plant & Machinery: The fixed capital investment in plant and machinery shall also include the cost of machinery and installation of generator set, cost of drawal of high tension and low tension power lines and installation of transformer, provided that such costs have not been otherwise reimbursed by the State or Central Government. The Fixed capital investment on plant and machinery shall be the cost of plant and machinery as erected, including the cost of productive equipments such as jigs, dies, moulds etc., but excluding the cost of any second-hand plant and machinery.(vii)"Large Enterprise" means an enterprise other than a micro, small or medium enterprise, as defined by Central Government, from time to time; or in absence of such definitions as may be defined by the State Government.(viii)"Micro Enterprise" means a very small-scale enterprise, with an investment ceiling as may be prescribed by the Government of India, from time to time; or in absence of such prescription, as may be defined by the State Government.(ix)"Small Enterprise" means small scale enterprise with an investment ceiling as may be prescribed by the Government of India from time to time; or in absence of such prescription as may be defined by the State Government.(x)"Medium Enterprise" means a medium-scale enterprise, with an investment ceiling as may be prescribed by the Government of India, from time to time; or in absence of such prescription, as may be defined by the State Government.(xi)"Thrust Sector Industries" means the industrial units which are using Bamboo, Rubber, Agri and Horticultural produce and Gas as their major raw materials during production. Tea manufacturing shall also be considered under thrust sector industries.(xii)"Negative List" means the list of industries in the Annexure hereto, as may be amended or altered by the State Government, from time to time.(xiii)"Scheme-2012" means the "Tripura Industrial Investment Promotion Incentive Scheme" 2012.(xiv)"Standard Certification" means certification given by a competent authority, after due inspection/ testing on standard of goods produced/ processed followed by the concerned enterprise.(xv)"State Government" means the Government of Tripura.(xvii)"TIDC" means the Tripura Industrial Development Corporation Limited.(xviii)"TSECL" means the Tripura State Electricity Corporation Limited(xix)"Tripura Value Added Tax" or TVAT means value added tax obligations of enterprise to the State Government on its sales, under the Tripura Value Added Tax Act, 2005 (Tripura Act No. 1 of 2005).(xx)"Year" means unless otherwise specifically stated and not repugnant to the context, the financial year; commencing from the first day of April and ending on the thirty-first day of March following.
