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3. The petitioner - M/s. Ruchi Soya Industries Lim­ ited has established a new industrial unit in village Dhund­ harka, Tahsil Daloda in District Mandsaur (MP) for manu­ facture and sale of Soya Refined Oil, D-oiled Cake, etc. and has started its commercial production in the said unit with effect from 21.11.2008. The unit of the petitioner has been separately registered as a Dealer under the provisions of Madhya Pradesh Value Added Tax Act, 2002 as also under the provisions of Central Sales Tax Act, 1956, as per the re­ quirements of Madhya Pradesh Industrial Investment Pro­ motion Assistance Policy, 2004.