Section 12(11) in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
(11)The Commissioner of State tax or the Assistant Commissioner of State tax or the Superintendent of State tax, as the case may be, may call for additional information (inclusive but not limited to past data on trends of production and removal of goods) to verify the correctness of various factors of production such as consumption of principal inputs, consumption of electricity, capacity utilization and decide on the basis of the same, if the quantum of supply have been correctly declared.
