https://www.taxtmi.com/caselaws?id=158858 Eligibility for exemption under section 4-A of the U.P. Trade Tax Act depended on the scheme in force on 30 September 1982 and on the actual date of starting production. The amended definition inserted by section 5 of the U.P. Sales Tax (Amendment) Act, 1984, effective from 12 October 1983, could not be applied retrospectively to a unit whose production had already commenced earlier. The scheme also made the State Government's determination of the starting-production date final, so the committee could not reopen that question. On that basis, the rejection orders were quashed and the eligibility certificate was directed to be issued on the basis of 2 October 1982. en-us Tue, 26 Mar 1996 00:00:00 +0530 Fri, 08 Nov 2013 16:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158858 Eligibility for exemption under section 4-A of the U.P. Trade Tax Act depended on the scheme in force on 30 September 1982 and on the actual date of starting production. The amended definition inserted by section 5 of the U.P. Sales Tax (Amendment) Act, 1984, effective from 12 October 1983, could not be applied retrospectively to a unit whose production had already commenced earlier. The scheme also made the State Government's determination of the starting-production date final, so the committee could not reopen that question. On that basis, the rejection orders were quashed and the eligibility certificate was directed to be issued on the basis of 2 October 1982. Case-Laws VAT and Sales Tax Tue, 26 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158858