Concession in rate of tax to certain industrial units
Notwithstanding anything contained in this Act, the State Government may, by notification, grant concession by such percentage in the rate of tax, not exceeding twentyfive, on the sale of goods manufactured by such industrial unit which provides employment to the persons belonging to the Scheduled Castes, Scheduled Tribes, other backward classes of citizens and minorities in such proportion to the total employment being provided by such industrial units and subject to such conditions and restrictions, as may be specified therein.
Explanation: For the purpose of this section the expression other backward classes of citizens shall have the meaning assigned to it in the Uttar Pradesh Public Services (Reservation for Scheduled Castes, Scheduled Tribes and other Backward Classes) Act, 1994 and the expression minorities shall have the meaning assigned to it under article 30 of the Constitution of India.
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