Section 1(a) in The Rajasthan Sales Tax/Central Sales Tax Deferment Scheme for Industries, 1998
(a)This Deferment Scheme shall come into force with effect from 1st April, 1998 and shall remain in force upto [30th April, 2000] [Substituted by Dated 11-4-2000, published in Rajasthan Gazette Extraordinary part IV-C, dated 13-4-2000, page 28.].(aa)[ An industrial unit shall be deemed covered under sub- clause (a) if it fulfils the following conditions as on [30th April, 2000] [Inserted by Dated 19-1-2000, published in Rajasthan Gazette Extraordinary part IV-C, dated 19-1-2000, page 423.], namely:-(i)that such unit is registered with the registering authority of the Industry Department;(ii)that the unit has been allotted or has acquired land for the factory;(iii)that the unit has applied for finances from a regular financial institution; and(iv)that the unit is expected to commerce commercial production by 31st December, 2001.](aaa)[ Notwithstanding anything contrary contained in this notification, an industrial unit shall be deemed covered under sub-clause (a), if such unit has been declared sick by the Competent Authority by 30.4.2000 or has been taken over by RIICO/RFC by 30.4.2000; and all provisions of the notification which are applicable to a sick industrial unit, shall also be applicable to such industrial unit.] [Inserted by Dated 12-4-2002, published in Rajasthan Gazette Extraordinary part IV-C, dated 12-4-2002, page 23(3).]
