Section 5(a) in Sales Tax New Deferment Scheme For Industries, 1989
(a)An industrial unit covered by sub-clause (c) or (d) of clause (1) of this scheme, may make an application for change of option to the appropriate authority within 180 days from the date of the publication of this scheme in the official Gazette, and the said authority shall be competent to entertain such application, on sufficient grounds, even after the said period of limitation.
