https://www.taxtmi.com/caselaws?id=158684 Exemption under section 4-A of the U.P. Sales Tax Act, 1948 was examined in light of Explanation 2(6), with the focus on whether a unit registered for the relevant raw material could be denied relief because of the reasons recorded in the rejection order. The Court confined its review to the grounds stated in the impugned order and did not treat additional reasons in the counter-affidavit as a substitute for those original reasons. It also noted that the application had not been assessed in the correct statutory perspective, particularly regarding the later permission to use tin-sheets partly as raw material. The rejection of the exemption claim was held unsustainable and the matter was directed for fresh reconsideration by the Committee. en-us Fri, 22 Jul 1994 00:00:00 +0530 Tue, 05 Nov 2013 15:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158684 Exemption under section 4-A of the U.P. Sales Tax Act, 1948 was examined in light of Explanation 2(6), with the focus on whether a unit registered for the relevant raw material could be denied relief because of the reasons recorded in the rejection order. The Court confined its review to the grounds stated in the impugned order and did not treat additional reasons in the counter-affidavit as a substitute for those original reasons. It also noted that the application had not been assessed in the correct statutory perspective, particularly regarding the later permission to use tin-sheets partly as raw material. The rejection of the exemption claim was held unsustainable and the matter was directed for fresh reconsideration by the Committee. Case-Laws VAT and Sales Tax Fri, 22 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158684