“Capital Asset” means—

(a) property of any nature or kind held by any taxpayer,

(b) any business or undertaking as a whole or as a unit;

(c) any share or stock, However, it shall not include the following matters, namely:

 (i) any stocks, consumables or raw materials held for the purpose of the taxpayer’s business;

 (ii) personal goods, such as wearable clothing, gold   ornaments, furniture, fixtures or handicrafts, machinery   and vehicles included in the meaning of immovable property, which are used by the taxpayer or any member of his dependent family only for personal purposes and not for the purpose of his business;