Section 2(3) in Sales Tax New Deferment Scheme For Industries, 1989
(3)In case of new industrial unit, only those assets which are acquired and paid for during the operative period of this scheme, and not before 1.4.85 will be eligible for the deferment of tax under this scheme. [But in case of a unit covered by clause 2(aa) the assets acquired and paid for during the period starting from 5th March, 1987 and ending on 31st March, 1997, will be considered for claiming the benefits under this scheme.] [Added by Notification No. F.4(86)FD/GR.IV/89-35 dated 27.08.1992 Published in Rajasthan Gazette Extraordinary 4-C(ii) dated 27.8.92 page 197-9.]
