"Buildings" include roads, bridges, culverts, wells and tubewells.
A building shall be deemed to be a building used mainly for residential
purposes, if the built-up floor area thereof used for residential purposes is
not less than sixty-six and two-third per cent of its total built up floor area
and shall include any such building in the factory premises.
In respect of any structure or work by way of renovation or improvement in or in
relation to a building referred to in Explanation 1 of clause (ii) of
sub-section (1) of section 32, the percentage to be applied will be the
percentage specified against sub-item (1) or (2) of item I as may be appropriate
to the class of building in or in relation to which the renovation or
improvement is effected. Where the structure is constructed or the work is done
by way of extension of any such building, the percentage to be applied would be
such percentage as would be appropriate, as if the structure or work constituted
a separate building.
Water treatment system includes system for desalinisation, demineralisation and
purification of water.
"Electrical fittings" include electrical wiring, switches, sockets,
other fittings and fans, etc.
"Commercial vehicle" means "heavy goods vehicle",
"heavy passenger motor vehicle", "light motor vehicle",
"medium goods vehicle" and "medium passenger motor vehicle"
but does not include "maxi-cab", "motor-cab",
"tractor" and "road-roller". The expressions "heavy
goods vehicle", "heavy passenger motor vehicle", "light
motor vehicle", "medium goods vehicle", "medium passenger
motor vehicle", "maxi-cab", "motor-cab",
"tractor" and "roadroller" shall have the meanings
respectively as assigned to them in section 2 of the Motor Vehicles Act, 1988
(59 of 1988).
"Computer software" means any computer programme recorded on any disc,
tape, perforated media or other information storage device.
"TUFS" means Technology Upgradation Fund Scheme announced by the
Government of Indiain the form of a Resolution of the Ministry of Textiles vide
No.28/1/99-CTI of 31.3.1999.
Machinery and plant includes pipes needed for delivery from the source of supply
of raw water to the plant and from the plant to the storage facility.
"Speed boat" means a motor boat driven by a high speed internal
combustion engine capable of propelling the boat at a speed exceeding 24
kilometres per hour in still water and so designed that when running at a speed,
it will plane, i.e., its bow will rise from the water.'/