Section 11(5)(i) in The Gujarat Value Added Tax Act, 2003
(i)[ Of capital goods used in the manufacture of goods specified in schedule I or the goods exempt from the whole of the tax by a notification under subsection (2) of section 5 or in generation of electrical energy including captive power] [Clause (i) was substituted by Gujarat Act No. 6 of 2006 Section 10(3)(d).]