Section 12(3)(b) in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
(b)Where the amount of tax to be reimbursed to an eligible unit exceeds fifty lakh rupees for the month, all such tax reimbursement proposals received from the Zonal Deputy Commissioner of State tax by the Office of the Commissioner of State tax during a period shall be placed before a State Level Tax Reimbursement Committee consisting of the Additional Chief Secretary/Principal Secretary, Finance (Chairperson), Commissioner of State tax, Additional/Joint Commissioner of State tax (Member Secretary), Additional/joint Commissioner of State tax and a representative of the Commissioner of industries, Assam, Which shall be notified by the Finance (Taxation) Department.