Allowing the appeal of the revenue the Court held that, the industrial undertaking of the appellant-assessee is not located in the Industrial Backward District, which has been mentioned in the Notification issued by the Central Government. It is pertinent to note here that the first Notification was issued by the State Government on 03rd September 1997, whereas the second Notification was issued on 07th October 1997. In both the aforesaid Notifications, the District in which the industry of the assessee is located has not been mentioned as Industrially Backward District. It is also not in dispute that the assessee had set up the industry before coming into force of the Industry Notification. Therefore, the condition mentioned in S. 80-IA(2)(iv)(c) of the Act that an industrial undertaking should be located within such Industrial Backward District as the Central Government vide Notification prescribed has not admittedly been fulfilled by the assessee. In order to claim the deduction, the assessee has to satisfy the requirements mentioned under the provision, which admittedly the assessee does not fulfill. Therefore, the assessee is not entitled to claim deduction under S. 80-IA(2)(iv)(c) is concerned the same is sans substance.(AY. 2004-05, 2005-06)