https://www.taxtmi.com/caselaws?id=106215 An industrial unit allotted land by a Government corporation satisfied the trade tax exemption documentation requirement by producing the allotment letter alone, because the prescribed form and notification treated such allotment as a distinct category from land held on lease. The authority could seek further particulars only where the application was incomplete, and the later execution or production of a lease deed did not postpone completion of the exemption claim. On that basis, the exemption period had to run from the date of first sale, and denial of the earlier exemption period could not be sustained. en-us Wed, 19 Nov 2008 00:00:00 +0530 Tue, 11 Nov 2025 16:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106215 An industrial unit allotted land by a Government corporation satisfied the trade tax exemption documentation requirement by producing the allotment letter alone, because the prescribed form and notification treated such allotment as a distinct category from land held on lease. The authority could seek further particulars only where the application was incomplete, and the later execution or production of a lease deed did not postpone completion of the exemption claim. On that basis, the exemption period had to run from the date of first sale, and denial of the earlier exemption period could not be sustained. Case-Laws VAT / Sales Tax Wed, 19 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106215