1989 (1) TMI 325 - HC - VAT and Sales Tax

Summary

The petitioner claimed exemption under section 4-A of the U.P. Sales Tax Act, 1948, but it was denied. The Divisional Level Committee rejected the review application based on the generator being old. The Court set aside the Committee's decision as inspections were made after the exemption period. The orders of the Committee were quashed, and an eligibility certificate was directed to be issued. (Case: OM PRAKASH AND GULATI R.K. - 1989 (1) TMI 325 - ALLAHABAD HIGH COURT)