1987 (3) TMI 516 - HC - VAT and Sales Tax

Summary

The Allahabad High Court allowed a writ petition under Article 226, directing the Sales Tax Officer not to assess the petitioners' unit as a new industrial unit after they were granted an eligibility certificate under Section 4-A of the U.P. Sales Tax Act. The Court relied on a previous decision and issued a mandamus in favor of the petitioners. (Case Citation: 1987 (3) TMI 516 - ALLAHABAD HIGH COURT)