Amendment status not verified — confirm the current text below against the official source.
on the whole of the total agricultural income. 4 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2003 [PART III The West Bengal Finance Act, 2003. (Sections 6, 7.) (b) in the Explanation, after clause (3), the following clause shall be deemed to have been inserted with effect from the 1st day of April, 1995:— `(4) For the purposes of exemption (9),— (a) the expression "existing industrial unit" shall mean an industrial unit which exists in West Bengal immediately before it starts commercial production for the first time in its expanded portion on or after the 1st day of April, 1995; (b) the expression "expanded portion", in relation to an existing industrial unit, shall mean the portion expanded with additional capacity on or after the 1st day of April, 1995, either in the existing premises or in any other premises in West Bengal.'.