Whether an assessee who sets up a new industry of a kind mentioned in sub-s. (2) of s. 80-IC of the Act and starts availing exemption of 100 per cent tax under sub-s. (3) of s. 80-IC (which is admissible for five years) can start claiming the exemption at the same rate of 100 per cent beyond the period of five years on the ground that the assessee has now carried out substantial expansion in its manufacturing unit ?