CHAPTER XV PART I

165 Deferment of payment of output tax in respect of a newly set up industrial unit or in the expanded portion of an existing industrial unit
166 Variation of the amount of output tax deferred consequent upon verification of return in respect of a newly set up industrial unit or in the expanded portion of an existing industrial unit
167 Payment of output tax payable or due after assessment, which is in excess of the balance available amount eligible for deferment in respect of a newly set up industrial unit or in the expanded portion of an existing industrial unit
169 Deferment of payment of tax during the pendency of the application for certificate of eligibility or renewal thereof in respect of a newly set up industrial unit or in the expanded portion of an existing industrial unit
168 Period to which deferment of output tax payable or due on assessment relates in respect of a newly set up industrial unit or in the expanded portion of an existing industrial unit
170 Payment of output tax not to be deferred in the event of rejection of application for certificate of eligibility or renewal thereof in respect of a newly set up industrial unit or in the expanded portion of an existing industrial unit
174 Creation of loan liability of a dealer having a newly set up industrial unit or in the expanded portion of an existing industrial unit, for the amount of output tax deferred and agreement therefor
175 Optional payment of deferred tax before expiry of the available eligible period
176 Discharge of loan liability on payment under section 120
171 Termination of the benefit of deferment of payment of tax for contravention of provisions of the Act and the rules made thereunder in respect of a newly set up industrial unit or in the expanded portion of an existing industrial unit
172 Manner of, and time by which, payment of deferred output tax is to be made by newly set up industrial unit or in the expanded portion of an existing industrial unit
173 Payment of deferred output tax even before the expiry of the period of deferment in respect of a newly set up industrial unit or in the expanded portion of an existing industrial unit