https://www.taxtmi.com/caselaws?id=158942 The Court allowed the writ petition, quashed the rejection orders, and directed the issuance of the eligibility certificate to the petitioner based on observations made. The rejection of the exemption application under the U.P. Sales Tax Act was deemed unsustainable due to reasons including the lease deed registration, generator vouchers, and unit closure duration. The Court held that the rejection based on the lease deed status was unjustified as the requirement of a registered lease deed did not apply to units starting production before a specified date. Additionally, the absence of generator vouchers at the time of the exemption claim did not disqualify the petitioner, and the rejection based on the unit's closure duration was also found unjustified. en-us Mon, 18 Jul 1994 00:00:00 +0530 Mon, 11 Nov 2013 15:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158942 The Court allowed the writ petition, quashed the rejection orders, and directed the issuance of the eligibility certificate to the petitioner based on observations made. The rejection of the exemption application under the U.P. Sales Tax Act was deemed unsustainable due to reasons including the lease deed registration, generator vouchers, and unit closure duration. The Court held that the rejection based on the lease deed status was unjustified as the requirement of a registered lease deed did not apply to units starting production before a specified date. Additionally, the absence of generator vouchers at the time of the exemption claim did not disqualify the petitioner, and the rejection based on the unit's closure duration was also found unjustified. Case-Laws VAT and Sales Tax Mon, 18 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158942