THE TRIPURA VALUE ADDED TAX ACT , 2005-NOTIFICATIONS
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NOTIFICATION NO.F I-11(17)-TAX/VAT/2005/(PART- V)/S246-316., Dated 8th June, 2005

In exercise of the powers conferred by section 16 of the Tripura Value Added Tax Act, 2004 (Tripura Act No. 1 of 2005), it is notified for general information of all concerned that the State Government hereby specifies the following items as Capital goods taxable @ 4% as per Schedule II(a) of Tripura Value Added Tax Act, 2004

Sl. No.	Name of Capital goods
1.	Machine, Machinery, plant, equipment, apparatus, tools, appliances or electrical installation used for producing, making, extracting or procuring of any goods or for bringing about any change in any substance for manufacturing of final products.
2.	Components, spare parts and accessories of such machine, machinery, plant, equipment, apparatus, tools, appliances in electrical installation used for purposes as stated in Sl. No. 1.
3.	Moulds and dies.
4.	Pollution control equipment.
5.	Refractory and Refractory materials.
6.	Storage tank.
7.	Tubes & pipes and fittings thereof, used for the purpose of manufacture of goods.

This will take immediate effect.