Amendment status not verified — confirm the current text below against the official source.
newly set up prescribed, no tax shall be levied under this Act for industrial units. such period, not exceeding three years from the date of first commercial production, as may be prescribed, on the entry of any specified goods brought by a dealer into the Calcutta Metropolitan Area, provided such goods are manufactured by him in a newly set up industrial unit situated in West Bengal outside the Calcutta Metropolitan Area.".