4. Section 21 A of the principal enactment (inserted by Act no .10 of 2002 is hereby amended as follows :-
(1) in subsection (1) of that section by the substitution for all the words from "for a period of three years reckoned from the commencement of the year" to the end of that subsection, of the following :- |
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(2) in paragraph (b) of subsection (2) of that section by the substitution for the words "five hundred million" of the words "two hundred and fifty million" : and |
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(3) by the repeal of sub-paragraph (ii) of subsection (2) of that section and the substitution therefor of the following:-
| | "(ii) "export of non-traditional products" means 'he export of any goods, including deemed export of goods within the meaning of section 49, other than goods referred to in sub-paragraph (ii) of paragraph (b) of section 52 not less than eighty per centum of the total turnover of such undertaking for any year of assessment. | | |
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