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[Cites 0, Cited by 2] [Section 2(1)] [Section 2] [Entire Act]

NCT Delhi - Subsection

Section 2(1)(f) in The Delhi Value Added Tax Act, 2004

(f)[ "capital goods" means plant, machinery and equipment used, directly or indirectly, in the process of trade or manufacturing or for execution of works contract in Delhi;] [[Substituted by DVAT (Second Amendment) Act, 2005 (10 of 2005), w.e.f. 16-11-2005. Prior to substitution, clause (f) read as under: