Assessee started manufacture in assessment year 1997-98 .  After amendment under section 10B with effect from 1-4-1999, period of tax holiday was extended from 5 years to 10 years . Assessee  started claiming deduction for first time under section 10B from assessment year 1999-2000 . Assessing Officer held that tax holidays was no more available as assessee started manufacturing articles in assessment year 1997-98 . Tribunal up held the view of the Assessing Officer. On appeal the High court held that during the assessment year   2008-09 the  assessee was still entitled to deduction under section 10B for reason that for purpose of amended section 10B period of ten consecutive years would begin when assessee actually started claiming relief, i.e., from assessment year 1999-2000, and not from assessment year 1997-98 when manufacture was commenced . ( AY. 2008 -09 )