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[Cites 0, Cited by 0] [Section 80(3)] [Section 80] [Entire Act]

Union of India - Subsection

Section 80(3)(ii) in Finance Act, 1999

(ii)where it is an industrial undertaking being a small scale industrial undertaking, it begins to manufacture or produce articles or things or to operate its cold storage plant [not specified in sub-section (4) or sub-section (5)] at any time during the period beginning on the 1st day of April, 1995 and ending on the 31st day of March, 2000.