1990 (1) TMI 265

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..... o the exemption from sales tax under section 4-A of the U.P. Sales Tax Act, 1948. The petitioners filed an application for the grant of an eligibility certificate. The application was considered by the Divisional Level Committee. It found that the petitioners were a new unit which would be deemed to have gone into production on October 3, 1983, within the meaning of explanation (1) to section 4-A .....

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..... as the notifications issued thereunder the certificate has to be granted. In the present case we found that the petitioners were granted a registration certificate under the Factories Act on January 1, 1985. The condition contemplated by the notification issued by the Government on the subject has thus been fully complied with. Under these notifications in the case of unit in which the capital inv .....

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..... may, however, be mentioned incidentally that the registration certificate granted to the petitioners under the Factories Act was subsequently amended whereby it was made effective from October 3, 1983. Thus on the findings recorded by the Divisional Level Committee itself the petitioners were entitled to the grant of the eligibility certificate. In the result, the petition succeeds and is allowe .....

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