Held that  as the scheme of State Government assessee was eligible for subsidies only after commencement of commercial production and quantum of subsidy depended upon production, sales and sales tax collected and paid by assessee. Since subsidy was a performance based subsidy, reimbursement received by assessee in form of refund of sales tax paid to the State Government was to be treated as revenue receipt. (AY. 2013-14, 2014-15)