https://www.taxtmi.com/caselaws?id=157897 Section 4-A(5)(c) of the U.P. Sales Tax Act, 1948 was construed in light of the incentive scheme's object of promoting new industries. The court reasoned that exemption conditions are not invariably mandatory and must be read with the statute's purpose and practical consequences. Requiring immediate registration under the Factories Act, 1948 was treated as an unreasonable barrier where delay was beyond the unit's control and would undermine the exemption policy. The registration requirement was therefore treated as a safeguard to verify genuineness, not a rigid precondition. On that basis, clause (c) was held directory and exemption was available from the date of first sale. en-us Thu, 11 Nov 1993 00:00:00 +0530 Fri, 11 Oct 2013 18:21:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157897 Section 4-A(5)(c) of the U.P. Sales Tax Act, 1948 was construed in light of the incentive scheme's object of promoting new industries. The court reasoned that exemption conditions are not invariably mandatory and must be read with the statute's purpose and practical consequences. Requiring immediate registration under the Factories Act, 1948 was treated as an unreasonable barrier where delay was beyond the unit's control and would undermine the exemption policy. The registration requirement was therefore treated as a safeguard to verify genuineness, not a rigid precondition. On that basis, clause (c) was held directory and exemption was available from the date of first sale. Case-Laws VAT and Sales Tax Thu, 11 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157897