In exercise of powers conferred by Entry 20 of the Third Schedule to the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004), read with item (ii) of clause (a) of sub-section (1)of section 4 of the said Act, the Government of Karnataka hereby notifies, with immediate effect the 'hand operated milking machines' (milk master machine) to be the capital goods for the purpose of the said entry.