Amendment status not verified — confirm the current text below against the official source.
Clause (viii) and Explanation were added by Guj. 8 of 2013, s. 3(3). 1958 : Bom. XL ] Gujarat Electricity Duty Act, 1958 5 (b)on which such additional unit of the industrial undertaking has begun to manufacture or produce goods for the first time, prior to commencement of the Gujarat Electricity Duty (Amendment) Act, 2013: Provided that no additional unit of the industrial undertaking shall be entitled for exemption from payment of electricity duty under this clause, unless it has obtained a certificate regarding eligibility for such exemption in the prescribed form by making an application in such form, within such period and to such officer as may be prescribed. Explanation.–For the purpose of this clause “additional unit of the industrial undertaking” means any industrial undertaking which- (a)is not formed by the splitting up or the reconstruction of a business or un dertaking already in existence in the State; or (b)is not formed by transfer to a new business or undertaking of 1[*] machinery or plant previously used in India for any industrial purpose, of such value in relation to total value of the aforesaid investments, as the State Government may, by notification in the Offical Gazette, specify]. 2[ * * * * * * *] 3[ * * * * * * *] 4[(2AA) (a) Nothing contained in this Act as amended by the Bombay Electricity Duty (Gujarat Amendment) Act, 1983 (hereinafter referred to as “the Amending Act”) shall affect any exemption granted to an existing industrial undertaking before the commencement date and such exemption shall continue for the period provided in clause (vii) of sub-section (2), or as the case may be, sub-section (2A) before the commencement date. (b)Notwithstanding anything contained in clause (vii) of sub-section (2) or sub- section (2A) as amended by the Amending Act, any existing industrial undertaking which was eligible for exemption under the provisions of clause (vii) of sub-section (2) or of sub-section (2A) before the commencement date but which did not avail of such exemption befores the commencement date shall be eligible for such exemption under the said clause (vii) or the said sub-section (2A) as if the Amending Act was not passed. Explanation.–For the purpose of this sub-section an existing industrial undertaking means an industrial undertaking which exists on the commencement date and which manufactures or produces goods for sale or use in the manufacture or production of other goods but does not include an undertaking which manufactures or produces any kind of food and drinks meant ordinarily for consumption on the premises of the undertaking. 5[(2AAA) (a) Nothing contained in this Act as amended by the Bombay Electricity Duty (Gujarat Amendment) Act, 1999 (hereinafter referred to as “the Ameding Act of 1999”) shall affect any exemption granted to an existing industrial undertaking before the 1st April, 1999 and such exemption shall continue for the period provided in sub-clause (a) of clause (vii) of sub-section (2) or, as the caes may be, sub-section (2A), as if the Amending Act of 1999 was not passed.