138. Commencement of eligible period in respect of which payment of tax may be remitted in case of expanded portion of existing industrial units

The eligible period specified in column (3) of the Table appended to sub-rule (2) of rule 137 for a dealer shall commence on and from such due date of furnishing of the first return under sub-section (2) of section 20 in respect of sales of goods manufactured in the expanded portion of his existing industrial unit.