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[Cites 0, Cited by 0] [Section 5(3)] [Section 5] [Entire Act]

State of Assam - Subsection

Section 5(3)(v) in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017

(v)In order to ensure genuine industrial activities, benefits under this scheme will not be admissible to goods in respect of which only peripheral activities like preservation for storage, cleaning operation, packing, re-packing, labelling or relabelling, sorting, alteration of retail sale price etc. takes place.