Tax incentive eligibility lists expand industries and operations under new regional schedules, specifying sectoral manufacturing coverage and classifications. Two new income tax schedules, effective 1 April 2004, prescribe state and region specific lists of eligible articles, activities and operations for investment linked tax incentives under the referenced provision. The Thirteenth Schedule lists eligible articles for Sikkim and a detailed catalogue for Himachal Pradesh and Uttaranchal, naming industrial and manufacturing activities with some excise/NIC/ITC references. The Fourteenth Schedule sets out priority industries for the North Eastern States and further state specific eligible activities for Sikkim, Himachal Pradesh and Uttaranchal, emphasizing food processing, agro based industries, paper, plantation crops, floriculture, tourism, electronics, pharma and related sectors.
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Provisions expressly mentioned in the judgment/order text.
Tax incentive eligibility lists expand industries and operations under new regional schedules, specifying sectoral manufacturing coverage and classifications.
Two new income tax schedules, effective 1 April 2004, prescribe state and region specific lists of eligible articles, activities and operations for investment linked tax incentives under the referenced provision. The Thirteenth Schedule lists eligible articles for Sikkim and a detailed catalogue for Himachal Pradesh and Uttaranchal, naming industrial and manufacturing activities with some excise/NIC/ITC references. The Fourteenth Schedule sets out priority industries for the North Eastern States and further state specific eligible activities for Sikkim, Himachal Pradesh and Uttaranchal, emphasizing food processing, agro based industries, paper, plantation crops, floriculture, tourism, electronics, pharma and related sectors.
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