Why is repayment of loan a capital expenditure?

Categorize the following items into Revenue and Capital Expenditure.
Statement-Salary paid to Army officers.

Who collects sales tax in India: The Central Government or The State Government?

Categorize the following items into Revenue and Capital Expenditure.
Statement-Repayment of loan.

Categorize the following items into Direct and Indirect Taxes.
Statement-Custom duty. 

Fiscal deficit equals: (Choose the correct alternative)

1. Interest payments.
2. Borrowings.
3. Interest payments less borrowing.
4. Borrowings less interest payments.

Categorize the following items into Revenue and Capital Receipts.
Statement-Amount borrowed from Japan for construction of Metro.

Categorize the following items into Revenue and Capital Receipts.
Statement-Loan from the Australian government.

Economic growth means increasing per capita income over a period of time. Economic growth objective of the government budget depends on:

1. Profit maximisation.
2. Rate of savings and investment.
3. Fair distribution of income.
4. Removal of poverty.

Categorize the following items into Direct and Indirect Taxes.
Statement-Value Added tax.