Section 1(b) in Sales Tax New Deferment Scheme For Industries, 1989
(b)An industrial unit, other than the new industrial unit covered by 1985 Dispensation, being covered by the Sales Tax Deferment Scheme for Industries 1987 (hereinafter referred to as the Old Deferment Scheme) shall have an alternative option to seek the benefits under the New Deferment Scheme.
