1. EFFECTIVE DATE
Effective date means 15th November
2000 from which date the new State of Jharkhand has been created, the date
on which the provision of this Policy come into force, i.e. November 15,
2000. This Policy will remain in force till 31st March 2005.
2. INDUSTRIAL UNIT / INDUSTRIAL
“Unit” means any industrial project
in large and medium scale having approval in the form of letter of intent,
industrial license or registration certificate, as the case may be, under
the Industries (Development and Regulation) Act, 1951 (65 of 1951) or an
acknowledgment in the form of Secretariat for Industrial Assistance reference
number from Central Government excluding those mentioned in the negative
list of industries at Annexure – III.
Any Cottage and Small Scale Industrial
Undertaking including Industrial Co-operatives, Undertakings assisted by
Small Scale Industries Board, Coir Board, Silk Board, All India Handloom
and Handicraft Board, Khadi and Village Industries Commission, National
Small Industries Corporation, State Khadi and Village Industries Board,
any other agency constituted by GOI or GOJ for industrial development;
Tiny and Small Scale Service and Business (provisionally / temporarily
/ permanently / finally) Undertaking registered under the District Industries
Centre / IADA under the Directorate of Industries;
Any Tourism / Service unit with a
fixed capital investment exceeding Rs. 100 lakhs; no Letter of Intent or
Industrial License or Registration Certificate under the Industries (Development
and Regulations) Act, 1951, or Secretariat for Industrial Assistance reference
number from Central Government shall be required in the case of such unit;
Any unit engaged in Mining or development
of mines, the setting up or development of an Industrial Area, Industrial
Estate, Integrated Infrastructure Development, Industrial Park, Export
Promotion Zone, Growth Centres, Special Economic Zone
(i) For the purposes of concessions
/ benefits relating to sales tax, only such units shall be deemed to be
industrial units which carry on the business of manufacturing goods for
(ii) If any doubt arises as to whether
a unit / concern is an industrial unit / industrial concern or not for
the purposes of this policy, the same shall be referred to a committee
headed by the Finance Commissioner with Industrial Development Commissioner
/ Secretary Industry and Commercial Taxes Commissioner as its members and
the decision of the Committee shall be final.
3 EXISTING INDUSTRIAL UNIT
Existing Industrial Unit means an industrial
unit which has gone into commercial production before the effective date.
4. NEW INDUSTRIAL UNIT
New Industrial Unit means an industrial
Industrial unit which has come into commercial production between 15th
November , 2000 and 31st March , 2005.
5. TRANSFERRED UNIT
Transferred Unit means an industrial
unit whose ownership / management has been transferred in pursuance of
provisions of the State Financial Corporation Act, 1951 or transferred
with the approval of Financial Institutions / Banks.
6. EXPORTING UNIT
Exporting Unit means a unit which figures
as an exporter having privity established between it and foreign buyer,
either through direct dealing or negotiation, or through the local representatives
of the latter. In other words , sale by exporting unit will be valid only
when the sale is made to a foreign buyer with whom the exporting unit has
privity and as a result the goods are transported across the frontier.
7. SICK UNIT
Sick Unit means an industrial unit
declared sick by the Board for Industrial and Financial Reconstruction
under the Sick Industrial Companies (Special Provisions) Act, 1985 or by
the Apex Body headed by the Secretary of Industries / IDC for SSI or the
High Level Empowered Committee headed by the Chief Secretary for large
and medium sector.
8. EXPANSION / MODERNISATION / DIVERSIFICATION
Expansion / Modernisation / Diversification
of an existing industrial unit would mean additional fixed capital investment
in plant and machinery of 33% or more of the undepreciated book value of
fixed capital investment in the existing unit leading to incremental production
which would not be less than 33% of the installed capacity immediately
before such expansion / diversification / modernisation.
Incremental production shall mean
the excess of actual production over 2/3 of the installed capacity immediately
before expansion /diversification / modernisation is undertaken by these
units or the highest production in 3 years immediately preceding the year
in which such expansion / diversification / modernisation commenced, whichever
of the two is higher.
In order to qualify for the sales
tax and other incentives, a unit undertaking expansion / modernisation
/ diversification should send prior intimation before undertaking expansion
/ modernisation / diversification programme to the concerned officers of
Industries Department and Commercial Taxes Department. For Small Scale
Industries, General Manager, District Industries Centre or the Managing
Director of concerning Industrial Area Development Authority and Deputy
Commissioner, Commercial Taxes is the competent Authority.
In case of Large & Medium Industries,
the Director of Industries and Commissioner, Commercial Taxes is the competent
Authority. Such intimation should be accompanied by detailed expansion
/ modernisation / diversification proposal giving the specific period of
proposed additional investment.
9. FIXED CAPITAL INVESTMENT
The fixed capital investment means
investment made in land / building and plant and machinery and productive
assets of permanent nature.
10. SMALL SCALE INDUSTRY (SSI)
“Small Scale Unit” means a unit having
investment up to the limit as prescribed by the Govt. of India from time
11. LARGE / MEDIUM SCALE UNIT
“Large/Medium scale unit “ means a
unit having investment up to the limit as defined by the Government of
India from time to time.
12. ANCILLARY UNIT
An Ancillary unit means a unit having
investment up to the limit as prescribed by the Government of India from
time to time.
13. TOURISM UNIT
“Tourism Unit” means a project in the
large and medium sector related to tourism activities in the following
items as defined in Annexure – II and as may be further notified by the
14. MEGA UNIT
“Mega Unit” means an eligible new unit
of special characteristics set up on or after the 15th November 2000 with
investment exceeding Rs. 50.00 crores.
15. NEGATIVE LIST OF INDUSTRIES
“Negative List Of Industries” means
the list of industries at Annexure –III hereto as may be amended by the
State Government from time to time.
16. DATE OF PRODUCTION
The date of start of production of
an industrial unit shall mean the date on which the unit actually starts
commercial production of the item for which the unit has been registered.
As regards the date of production of a SSI unit, the certificate issued
by the respective General Manager, District Industries Centre or Managing
Director, Industrial Area Development Authority will be accepted. In case
of any dispute in the date of production the decision of the Director of
Industries in this regard shall be final.
In case of large and medium industries,
the certificate issued by the Director of Industries shall be accepted.
In case of any dispute in the date of production the decision of the Industrial
Development Commissioner/ Secretary Industry shall be final.
17. CLASSIFICATION OF BACKWARD AREAS
For the purpose of determination of
types and quantum of incentives available under this policy, different
areas of the State are being classified into the following three categories
Category A (Least Backward):
All such blocks in Ranchi, East Singhbhum,
Dhanbad, Seraikela and Bokaro districts, which are industrially developed
as notified by the State Government.
Category B (Backward) :
Rest of the blocks listed in the above
mentioned districts, All blocks in Hazaribagh, Giridih, Koderma districts.
Category C (Most Backward) :
All blocks in Dumka , Godda , Sahebganj
, Pakur, Lohardaga, Chatra, Palamu, Gumla, Deoghar, Garhwa, Latehar, Jamtara,
Simdega, West Singhbhum districts.