Industrial park approval: tax-benefit eligibility tied to infrastructure investment, unit thresholds, operator obligations and compliance. The Central Government notifies M/s. Rajasthan State Industrial Development & Investment Corporation Limited's undertaking as an industrial park at StonePark, Jodhpur, subject to annexure conditions: 100% allocable industrial area, minimum 30 units, specified investment and commencement date; minimum infrastructure expenditure not less than 50% of project cost (60% if built-up space provided); no single unit to occupy more than 50% of allocable area; statutory approvals required separately; tax benefits available only after the minimum units are located; operator must continue to operate the park; transfers require intimation and agreement; approval invalidated for misinformation or unapproved amendments.