Amendment status not verified — confirm the current text below against the official source.
In the Bengal Electricity Duty Act, 1935, in the Second Schedule,— (1) after exemption (12), the following exemption shall be added:— "(13) a newly set up industrial unit, save in respect of premises used for residential purposes, for a period of five years from the date of first commercial production."; (2) after Explanation (4), the following Explanation shall be added:— `Explanation (5).—For the purposes of exemption (13), the expression "a newly set up industrial unit" means an industrial unit which is established and commissioned by its owner for the manufacture of goods in West Bengal for the first time on or after the 1st day of April, 1993, under any scheme approved by the State Government.'. Short title and com- mencement. Amendment of Ben. Act X of 1935. 77 The West Bengal Finance Act, 1993. [West Ben. Act Amendment of Ben. Act VI of 1941. (Section 3.)