CHAPTER IV-A
Continuation of tax exemption to industrial units 

18A.Continuation of tax exemption.
(1) The tax exemption and deferment granted to the industrial units by the State Government under the earlier law and  continued as such under the Government Notification, Finance Department No (GHN-43)VAT-2006/S.5(2)(2)-TH, dated the 1st April, 2006 shall be subject to the provisions of this Chapter.
(2) Such industrial units shall be entitled to tax incentives only for the balance amount and for the balance period of tax incentive as on the appointed day or the basis of the Certificate for Entitlement issued under this Chapter.  
(3) (a) The industrial unit eligible for tax incentives under the earlier law was desires to avail  or tax incentives shall apply in Form-109 to the Commissioner within thirty days from the date of coming in to force of these rules.
(b) The industrial unit who has obtained the Eligibility Certificate from the Industries and Mines Department, Government of Gujarat after coming into force of these rules shall apply in Form-109 to the Commissioner within thirty days from the date of such Certificate.
(c) The eligible units availing composite benefit under the earlier law shall have to give option either for tax remission or for tax deferment in Form-109. The option once exercised by the eligible unit shall be final and irrevocable. If the eligible unit fails to furnish the option within the time prescribed, such unit shall be entitled to the benefit of tax deferment only :
 Provided that the Commissioner may, if it thinks fit for the reasons to be recorded in writing, condone the delay in filing an application.
(4) On receipt of application made under sub-rule (3), the Commissioner may issue to the eligible unit a Certificate of Entitlement in Form-110 effective from the appointed day subject to  the provisions of this Chapter and the terms and conditions of the respective government Resolutions or notifications, on the basis of which the eligible unit was granted the Eligibility Certificate.
Provided that where the Commissioner has not condoned the delay in filing the application, the Certificate of Entitlement shall be effective from the date of application.
(5) The eligible unit shall be entitled to the benefit either of remission of tax deferment of tax, as the case may be as provided under this Chapter.
Explanation: - For the purpose of this Chapter, the expression "eligible unit" shall mean,-
(i) an industrial unit eligible for tax incentives under the earlier law and which has obtained Eligibility Certificate from the industries and Mines Department and the Exemption Certificate from the Commissioner under the earlier law and a Certificate of Entitlement under this Chapter, and
(ii) an industrial unit to whom a Certificate of Entitlement that may be granted.