Section 10(4) in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
(4)The application for the grant of Certificate of Entitlement by an eligible new unit or expansion unit, holding an Eligibility Certificate granted under the Reimbursement Scheme, shall be submitted in the format annexed at Annexure 7 to the Commissioner of State tax in case of small/medium/large unit and to the concerned Assistant Commissioner of State tax/Superintendent of State tax in case of a micro unit within ninety days of the receipt of Eligibility Certificate unless there was sufficient cause which prevented the unit from filing the application will tin such time.
