https://www.taxtmi.com/caselaws?id=159185 The Allahabad HC held that an order rejecting review and restricting an eligibility certificate was unsustainable where the Committee failed to consider material evidence on the existence and commencement of a lease for eligibility under section 4-A of the U.P. Trade Tax Act, 1948. The petitioner's reliance on an earlier unregistered lease deed, a later registered deed, a supplementary deed, notarisation and rent payments had to be examined together. The absence of an express reference to the earlier deed in the registered deed did not, by itself, negate prior execution. Because relevant contentions and circumstances were not considered, the order was quashed and the matter remitted for fresh consideration. en-us Wed, 22 Oct 1997 00:00:00 +0530 Mon, 18 Nov 2013 12:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159185 The Allahabad HC held that an order rejecting review and restricting an eligibility certificate was unsustainable where the Committee failed to consider material evidence on the existence and commencement of a lease for eligibility under section 4-A of the U.P. Trade Tax Act, 1948. The petitioner's reliance on an earlier unregistered lease deed, a later registered deed, a supplementary deed, notarisation and rent payments had to be examined together. The absence of an express reference to the earlier deed in the registered deed did not, by itself, negate prior execution. Because relevant contentions and circumstances were not considered, the order was quashed and the matter remitted for fresh consideration. Case-Laws VAT and Sales Tax Wed, 22 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159185