Section 5(b) in Sales Tax New Deferment Scheme For Industries, 1989
(b)An industrial unit eligible to claim benefit under this scheme, other than that covered by such clause (c) or (d) of clause (1) of this scheme, may make an application in Form 'A' appended to this notification to the Member Secretary of the appropriate Screening Committee within 180 days from the date of the publication of this notification, or commencement of commercial production, or commencement of expended or diversified production or declaration of sickness or change of management of a closed unit by RIICO or RFC, whichever is later: but any application filed beyond the said limitation may be entertained on sufficient grounds by the competent authority.
