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Showing contexts for: grading system in Commissioner Of Income-Tax vs Rajaram Maize Products on 1 October, 1997Matching Fragments
19. In the introductory part of the said booklet it is mentioned that the State Government affords a graded system of incentives to facilitate industrial growth in all parts of the State and the 45 districts of M. P. have been divided into three categories, namely, Category A, Category B and Category C districts. In the said booklet it is provided that new industrial units coming into production after April 1, 1981, will be allowed power subsidy for a period of five years from the date of commencement of production. Different rates of subsidy are prescribed depending upon the nature of industry and the area in which it is established. Apart from the said documents, a set of rules has been framed which are called "Power Subsidy Rides" for industrial units in M. P. The rules which are relevant for our present purpose are reproduced below :