Section 49(2) in Bihar Sugarcane (Regulation of Supply and Purchase) Act, 1981
(2)Notwithstanding anything contained in sub-section (1) the State Government may, by notification in the official Gazette.-(a)reduce or remit, in whole or in part, such tax in respect of cane used in any such factory for the purposes of research, seen-distribution, crushing of diseased cane or intake of excessive crop:(b)exempt for prescribed period from such tax any new factory or a factory unable to run without state aid.
