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[Cites 0, Cited by 0] [Section 2(3)] [Section 2] [Entire Act]

State of Rajasthan - Subsection

Section 2(3)(a) in The Rajasthan Sales Tax/Central Sales Tax Deferment Scheme for Industries, 1998

(a)In case of sick units, the depreciated value of fixed assets on the date of declaration of sickness by the Board for Industrial and Financial Reconstruction (BIFR) in BIFR cases and by the State level Committee or the appropriate District Level Committee, in the Industries Department, in non-BIFR cases and the new investment made on the construction of new building and the new investment made on the purchase of additional new plant and machinery.