Eligibility certificate exemption extended where later registration correction covered the relevant period and removed the limitation objection.

Eligibility under an industrial exemption certificate was linked to the effective period of the underlying registration, and a later modification of the registration certificate covering the relevant period removed the basis for restricting the benefit. On that footing, the objection that review was time-barred and the plea that an alternative revision remedy existed did not defeat relief because the material facts were undisputed and the subsequent development changed the legal position. The restriction in paragraph 5 of the eligibility certificate was therefore liable to be quashed, and the exemption benefit applied for the full period from 28 January 1989 to 27 January 1996.

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Issues: Whether the petitioner was entitled to the benefit of the eligibility certificate under section 4-A of the U.P. Trade Tax Act, 1948 from the date of first sale, notwithstanding the curtailment in paragraph 5 of the certificate and the plea of limitation or availability of an alternative remedy.

Analysis: The benefit under the eligibility certificate was initially restricted because the registration certificate under the Factories Act was not then effective for the disputed period. During the pendency of the writ petition, the registration certificate was modified so as to cover the relevant period from the date of commencement of production. The dispute thus stood answered by the subsequent event, and the petitioner could not have sought correction earlier. In these circumstances, the objection based on limitation for review and the plea that a revision remedy was available did not constitute a bar to relief, since the facts were undisputed and the later development materially altered the position.

Conclusion: The petitioner was entitled to the exemption benefit for the entire period from 28 January 1989 to 27 January 1996, and the restriction imposed by paragraph 5 of the eligibility certificate was liable to be quashed.

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