Section 3(a) in Compounded Levy Scheme for Mini-Cement Plants, 2001
(a)Mini-Cement Plants, having installed capacity of 50 TPD and eligible under clause 2 shall be required to pay imposition amount of Rs. 3.00 lac per year and shall be calculated proportionately for the period during which composition remains in force, on the condition that if such beneficiary unit effects sales in a year more than 335 times of 60% of its daily production capacity, it shall have to pay tax on sale of such excess quantum of cement at the rate of tax notified for cement under Section4 of the Rajasthan Sales Tax Act, 1994.
