https://www.taxtmi.com/caselaws?id=104595 Section 4-A of the U.P. Sales Tax Act permits exemption wholly or partly, so relief may be confined to the balance of the notified period once statutory conditions are met. Where the lease-based eligibility requirement under the Explanation is satisfied only on registration of the lease deed, the exemption becomes operative from that date, not before. The Court therefore treated the respondent as eligible only from 27 March 1990 for the remaining notified period and declined to require a remand because the material facts were clear. en-us Tue, 02 Feb 1999 00:00:00 +0530 Tue, 03 Sep 2013 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104595 Section 4-A of the U.P. Sales Tax Act permits exemption wholly or partly, so relief may be confined to the balance of the notified period once statutory conditions are met. Where the lease-based eligibility requirement under the Explanation is satisfied only on registration of the lease deed, the exemption becomes operative from that date, not before. The Court therefore treated the respondent as eligible only from 27 March 1990 for the remaining notified period and declined to require a remand because the material facts were clear. Case-Laws VAT and Sales Tax Tue, 02 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104595