1990 (1) TMI 265 - HC - VAT and Sales Tax

Summary

The petitioners, a new unit, applied for a sales tax exemption under section 4-A of the U.P. Sales Tax Act. The Divisional Level Committee rejected their application due to a late registration under the Factories Act. The High Court ruled in favor of the petitioners, stating that registration date is irrelevant for eligibility. The impugned order was quashed, and the Committee was directed to issue the eligibility certificate to the petitioners. (Case citation: 1990 (1) TMI 265 - ALLAHABAD HIGH COURT)