https://www.taxtmi.com/caselaws?id=240331 An assessee qualified for exemption under Section 4-A of the U.P. Trade Tax Act, 1948 because the term-loan application was made before the cut-off date. The court accepted the 5.1.2000 application as the relevant request for financial assistance, and treated the later 1.5.2000 application as a separate filing by the proprietor in an individual capacity, not by the firm. The bank certificate corroborated the earlier application, and there was no evidence to disprove it. Rejection based on the absence of a dispatch number or non-mention in the exemption application was held unsustainable because such detail was not required and the certificate was not shown to be false. en-us Thu, 21 Nov 2013 00:00:00 +0530 Sat, 30 Nov 2013 06:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240331 An assessee qualified for exemption under Section 4-A of the U.P. Trade Tax Act, 1948 because the term-loan application was made before the cut-off date. The court accepted the 5.1.2000 application as the relevant request for financial assistance, and treated the later 1.5.2000 application as a separate filing by the proprietor in an individual capacity, not by the firm. The bank certificate corroborated the earlier application, and there was no evidence to disprove it. Rejection based on the absence of a dispatch number or non-mention in the exemption application was held unsustainable because such detail was not required and the certificate was not shown to be false. Case-Laws VAT and Sales Tax Thu, 21 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240331