located in North-Eastern Region and has begun or begins commercial production of mineral oil before the 1st day of April, 1997; (ii) is located ... part of India and has begun or begins commercial production of mineral oil on or after the 1st day of April, 1997; (iii) is engaged
tissues, blood, blood products and organs; (34) "product liability" means the responsibility of a product manufacturer or product seller, of any product or service ... being a product seller of a product, is also a manufacturer of such product; (37) "product seller", in relation to a product, means a person
amount of deduction to an undertaking which begins commercial production or refining of mineral oil shall be hundred per cent. of the profits ... located in North-Eastern Region, it has begun or begins commercial production of mineral oil before the 1st day of April, 1997 and where
Prestigious unit" meant
any new industrial unit, which goes into commercial production in the State
on or after 1.5.1992 and is registered with ... commercial production within the State of Himachal Pradesh on or
after 1.5.1992.
On 11.8.1995, Gujarat Ambuja started trial production and on 26.9.1995
regular commercial production
respect of any area surrendered prior to the beginning of commercial production by the assessee; (b) after the beginning of commercial production, to expenditure incurred ... assessee, whether before or after such commercial production, in respect of drilling or exploration activities or service or in respect of physical assets used
relate purely to market research, sales promotion, quality control, testing, commercial production, style changes, routine data collection or activities of a like nature ... relate purely to market research, sales promotion, quality control, testing, commercial production, style changes, routine data collection or activities of a like nature
will be
available.
i. to new units from the date of commercial
production, which start such production between 1.1.92
and 31.12.96.
ii. to manufacturing units ... final sanction was granted on 21.12.1998. Appellant
started commercial production on 10.3.1999. It evidently denied the benefit
of the said incentive scheme dated
date of commercial production, if the production commenced
between 1.1.1992 to 31.12.1996. Admittedly the respondent
herein did not commence commercial production before the
specified date ... Government, since it could not be blamed for delay in
commercial production if that was on account of latches and
inaction on the part
upto 15.08.2000, during which new units
have to go into commercial production.
5. The Scheme envisaged grant of Sales Tax incentives
by way of Sales ... period of 17 years
from the date of commercial production.
9. Clause 6(v) of the said Scheme provided for
effective steps for extending date
that sub-section at any time during the year of commercial production and any one or more of the four years immediately preceding that year ... beyond the tenth previous year as reckoned from the year of commercial production. (5) For the purposes of this section,- (a) "operation relating to prospecting
