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Another example - when the recent budget was announced - there was major celebration about all the tax breaks that were available to the middle class - OK , fine but no mention about the fact that unless the collection of taxes improves there was not going to be a net increase in revenue for the government , or that while persons making 300 thousand a year would save 30 % in taxes , people making 3000 a year would be lose % . It is just the tax sops that states like Uttaranchal and Himachal Pradesh are offering . And the tax breaks that underwrote a new system of pensions . Generally , tax avoidance devices resort to lawful management or manipulation of the form or timing of an income or loss producing transaction to take advantage of some relief provision of the law , or to avoid the tax consequences that would attach to the economic benefits realized . Nambiar : Primarily it is the tax benefits that are prompting companies to put up new manufacturing facilities as they are initially replacing their outsourced production with in-house capacities since the concessions make it worthwhile .