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The conditions for opening a waiver in the Sales Tax Act, 1990 Section 13 Section ROs 580 (1) / 91, dated 27 6 1991 and 561 (1) / 94, date 96 1994, set forth in the notification by any bank. The purpose of this notification was not limited to the industries which opened the credit by importing machinery by letter from abroad or borrowed from the bank before 30 199 1994 or consolidated financial arrangements but both The purpose of the terms was to examine the material steps taken by the ACC in order to set up an industry in addition to a specific period. As for the Assisi neither imported machinery from overseas through letters nor obtained any financial support from a bank and with the locally manufactured machinery itself the Assisi arranged financing. Is installed with, in the circumstances, entitled to the payment exemption F sales tax

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