The executive offices of Virginia Gov. John N. Dalton have been equipped with two new color television sets, lent to the state free of charge by General Electric Co.

Dalton's administrative assistant, Larry Murphy, said in answer to questions about the sets yesterday that GE officials first made the offer to Dalton when he campaigned at the company's television assembly plant in Portsmouth last fall.

Murphy said company officials had observed a Sylvania set in the governor's conference room on the third floor of the Capitol and felt it should be replaced by one of their own since GE is the only TV manufacturer with a plant in Virginia.

Murphy said that when a GE official called after the election to make good on the offer, he asked for a second set for use in the office of Press Secretary William A. Royall.

Murphy said he considers the sets to be loans to the state rather than to Dalton and Royall. He said he knows of no state law regulating the acceptance of such gifts.

Virginia statutes, however, give the governor authority to accept gifts of land and buildings for the state and a committee appointed by the governor is empowered to accept gifts for use in the governor's mansion.