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(6.02) Investment subsidy: 20% of the fixed capital investment but not exceeding Rs. 20.00 lakhs.
(6.03) Deferment/Tax Holiday on SalesTax: Sales-Tax Deferment limited to 135% of Fixed Capital investment in a period of 14 years. The deferred amount will be treated as deemed loan on making available security of fixed assets of the industry, paripassu with financial institutions and on finalization of assessment by the Commercial Tax authorities for each year.
OR
Sales-Tax Exemption for a period of 7 years, limited to a ceiling of 135% of fixed capital investment, during the entire holiday period, at the opinion of the industry, effective from the date of commencement of commercial production.