https://www.taxtmi.com/caselaws?id=155903 An industrial unit seeking exemption under section 4-A of the U.P. Sales Tax Act, 1948 could not be denied an eligibility certificate merely because its registration under the Factories Act, 1948 was obtained after production began. The governing enquiry is whether the unit is a new unit and whether it satisfies the statutory and notification conditions for exemption, including any registration requirement where prescribed. Once the required registration exists and the other conditions are fulfilled, the timing of that registration is not determinative. The High Court held that rejection of the application on delayed Factory registration alone was unsustainable and the unit remained entitled to the certificate. en-us Fri, 19 Jan 1990 00:00:00 +0530 Tue, 10 Sep 2013 16:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155903 An industrial unit seeking exemption under section 4-A of the U.P. Sales Tax Act, 1948 could not be denied an eligibility certificate merely because its registration under the Factories Act, 1948 was obtained after production began. The governing enquiry is whether the unit is a new unit and whether it satisfies the statutory and notification conditions for exemption, including any registration requirement where prescribed. Once the required registration exists and the other conditions are fulfilled, the timing of that registration is not determinative. The High Court held that rejection of the application on delayed Factory registration alone was unsustainable and the unit remained entitled to the certificate. Case-Laws VAT and Sales Tax Fri, 19 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155903