99. Period of tax holiday for new small scale industrial unit

The period for which a dealer will be eligible for deduction of his turnover of sales under rule 55 will be five years from the date of his first sale of the goods manufactured in his newly set up small scale industrial unit, if such unit is situated within the area of the Calcutta Metropolitan Planning Area as described in the First Schedule to the West Bengal Town and Country (Planning and Development) Act, 1979 (West Ben. Act XIII of 1979) or for seven years from the date of his first sale of the goods manufactured in his newly set up small-scale industrial unit, if such unit is situated elsewhere in West Bengal :

Provided that where pollution abatement measures are adopted in any small scale industrial unit of a dealer, he shall be eligible for further benefit under rule 55 for an extended period of one year or less, subject to the condition that the turnover of sale of a dealer will be eligible for deduction under the said rule during the extended period up to the date till the corresponding amount of tax on such turnover does not exceed five percentum of the actual capital investment of the dealer for the purpose of adopting such pollution abatement measure.