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<h1>Lease effective from registration date; exemption granted from 1991; earlier orders set aside; case remanded.</h1> The court held that the lease was effective from the registration date, granting exemption from August 6, 1991. The orders rejecting the exemption claim ... - The petitioners challenged orders rejecting their exemption claim under section 4-A of the U.P. Sales Tax Act due to lease deed registration date. Court held lease effective from registration date, granting exemption from August 6, 1991. Orders set aside, case remanded for fresh consideration. (1994 (11) TMI 414 - ALLAHABAD HIGH COURT)