Section 3A in The Rajasthan Sales Tax/Central Sales Tax Deferment Scheme for Industries, 1998
3A. [ [Inserted by Notification F.4(10) FD/Tax-Div./2002-8, dated 12-4-2002, published in Rajasthan Gazette Extraordinary part IV-C, dated 12-4-2002, page 23(3)]
Notwithstanding anything contrary contained in this notification, an industrial unit shall be entitled to claim the unavailed exemption from sales tax on the following conditions, namely:-(i)that such unit has obtained a certificate of sickness in accordance with sub-clause (q) of clause 2 of the Rajasthan Sales Tax/Central Sales Tax Examination Scheme for Industries, 1998, and in case of incipient sickness it should obtain certificate to this effect, from the Committee constituted under sub-section (7) of Section 42 of the Rajasthan Sales Tax Act, 1994;(ii)that such unit shall be entitled to avail unutilized benefit, both in terms of amount and time, sanctioned to the original unit as mentioned in its Original Eligibility Certificate;(iii)that the benefit under this clause shall not be available on attaining the maximum eligible fixed capital amount or on expiry of the maximum time period available under the Eligibility Certificate, whichever is earlier;(iv)that the benefit under this clause shall be available even on change of the product mix and also in respect of new products.]
