https://www.taxtmi.com/caselaws?id=158941 The court allowed the writ petition in part, quashing the rejection of the exemption application under section 4-A of the U.P. Sales Tax Act. It directed the Divisional Level Committee to reconsider the application, emphasizing a liberal interpretation of the provisions to promote industrial growth. The court highlighted that denial of benefits based on minimal old machinery usage would hinder industrial development objectives. The Committee was given two months to review the application and consider the unit's closure in accordance with clarificatory guidelines. en-us Wed, 24 Aug 1994 00:00:00 +0530 Mon, 11 Nov 2013 15:43:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158941 The court allowed the writ petition in part, quashing the rejection of the exemption application under section 4-A of the U.P. Sales Tax Act. It directed the Divisional Level Committee to reconsider the application, emphasizing a liberal interpretation of the provisions to promote industrial growth. The court highlighted that denial of benefits based on minimal old machinery usage would hinder industrial development objectives. The Committee was given two months to review the application and consider the unit's closure in accordance with clarificatory guidelines. Case-Laws VAT and Sales Tax Wed, 24 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158941