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[Cites 0, Cited by 0] [Section 2(3)] [Section 2] [Entire Act]

State of Rajasthan - Subsection

Section 2(3)(a) in Rajasthan Sales Tax/Central Sales Tax Exemption Scheme for Industries, 1998

(a)In case of sick units, the depreciated value of fixed assets on the date of declaration of sickness by the Board for industrial and Financial Reconstruction (BIFR) in BIFR cases and by the State Level Committee of the appropriate District Level Committee, in the Industries Department, in non-BIFR cases and the new investment made on the construction of new building and the new investment made on the purchase of additional new plant and machinery.