Definitions

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rea utilized for providing common facility or infrastructure facility; (c) associated enterprise shall have the same meaning as assigned to it in section 92A of the Act; (d) ^1[Omitted] (e) common facility means facilities required for proper functioning of industrial park and commonly shared by all the units located in the industrial park and include facilities like lifts,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (i) infrastructure facility means facilities required for development, operation and maintenance of the industrial park and include roads (including approach roads), water supply, sewerage and effluent treatment facilities, solid waste management facilities, telecom network, generation and distribution of power, air conditioning; ^2(j) "industrial activity" means - (a)  &nb....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndustrial Park; (ii) a separate and distinct entity assessable to tax under the provisions of the Act having a separate Permanent Account Number (PAN); and (iii) carrying out industrial activity; (l) words and expressions used in this Scheme and not defined but defined in the Act, shall have the same meanings respectively assigned to them in the Act. ***************** ....