2000 (11) TMI 1084

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..... nd Sushil Kumar Jain, Advocates, with him), for the respondent.   S. Ganesh, U.A. Rana, M.L. Patodi and Rajesh Nair, for M/s. Gagret & Co., Advocates, for the appellant.   --------------------------------------------------   ORDER   After hearing learned counsel for the parties, we are of the opinion that the judgment of the High Court See [2001] 121 STC 113 (Raj) (Commerci .....

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..... t units having an investment of Rs. 100 crores or more and located in a non-tribal sub- plan area shall be entitled to claim deferment of tax to the extent of 50 per cent of their tax liability under the Act with all other restrictions applicable to an industrial unit as provided in annexure C. 2.. The case of the appellant falls clearly within this. There is a specific benefit granted to a large .....

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