https://www.taxtmi.com/caselaws?id=155661 Denial of sales tax exemption under section 4-A of the U.P. Sales Tax Act could not stand where the original ground was not pursued in review after a circular clarified the position, and the remaining objection depended on inspections conducted after the exemption period had ended. The Court treated those post-period inspections as irrelevant to the operative exemption period and declined to resolve the disputed factual question about the generator. The refusal was quashed, and the authority was directed to issue the eligibility certificate. en-us Mon, 02 Jan 1989 00:00:00 +0530 Fri, 06 Sep 2013 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155661 Denial of sales tax exemption under section 4-A of the U.P. Sales Tax Act could not stand where the original ground was not pursued in review after a circular clarified the position, and the remaining objection depended on inspections conducted after the exemption period had ended. The Court treated those post-period inspections as irrelevant to the operative exemption period and declined to resolve the disputed factual question about the generator. The refusal was quashed, and the authority was directed to issue the eligibility certificate. Case-Laws VAT and Sales Tax Mon, 02 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155661