Sales Tax Act, 1990

CHAPTER 1

PRELIMINARY

37[“(12A) “green industry” in relation to the entry at serial number 150 of the Table-1 of the Sixth Schedule, means-(a) a new industrial undertaking which is-(i) setup on land which not previously been utilised for any commercial, industrial or manufacturing activity and is free from constraints imposed by any prior work;(ii) built without demolishing revamping, renovating, upgrading, remodeling or modifying any existing structure, facility or plant;(iii) not formed by the splitting up or reconstitution of an undertaking already in existence or by transfer of machinery, plant or building from an undertaking established in…