Section 1(d) in Sales Tax New Deferment Scheme For Industries, 1989
(d)An industrial unit, which has already been granted sanction by any Screening Committee under the Old Deferment Scheme or to whom an eligibility certificate under that scheme has already been issued, may also opt for the New Deferment Scheme by making a simple application on a plain paper to the assessing authority concerned and by depositing the tax liability as required to be deposited under the New Deferment Scheme for the part period for which benefits under the Old Deferment Scheme have already been availed of and the period and manner of depositing of such tax liability shall be determined by such assessing authority after obtaining the prior approval of the Commissioner.
