https://www.taxtmi.com/caselaws?id=104645 The Supreme Court noted that the High Court had examined the challenge to clause (c) of section 4-A(5) of the U.P. Sales Tax Act, 1948 mainly on alleged discrimination caused by delay in registration under the Factories Act and had read the clause as directory. It further observed that the broader contention, based on section 2(m) of the Factories Act, that units employing fewer than ten workers would not be registrable and could be excluded from exemption if benefit depended on registration date, had not been directly adjudicated. The constitutional challenge therefore required fresh consideration by the High Court on that basis. en-us Thu, 21 Mar 1996 00:00:00 +0530 Tue, 22 Jul 2014 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104645 The Supreme Court noted that the High Court had examined the challenge to clause (c) of section 4-A(5) of the U.P. Sales Tax Act, 1948 mainly on alleged discrimination caused by delay in registration under the Factories Act and had read the clause as directory. It further observed that the broader contention, based on section 2(m) of the Factories Act, that units employing fewer than ten workers would not be registrable and could be excluded from exemption if benefit depended on registration date, had not been directly adjudicated. The constitutional challenge therefore required fresh consideration by the High Court on that basis. Case-Laws VAT and Sales Tax Thu, 21 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104645