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    <title>2002 (7) TMI 767 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court set aside the Trade Tax Tribunal&#039;s decision to reject a stay application by a PVC manufacturer challenging the cancellation of its eligibility certificate for tax exemption. The Court emphasized the distinction between eligibility under the U.P. Trade Tax Act and the grant of exemption, allowing expansion within a year. The Court granted relief to the petitioner, stayed the cancellation order, and directed the Tribunal to reconsider the appeal, highlighting the legal complexities involved in tax exemption challenges and expansions under the Act.</description>
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    <pubDate>Tue, 09 Jul 2002 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=161312</link>
      <description>The High Court set aside the Trade Tax Tribunal&#039;s decision to reject a stay application by a PVC manufacturer challenging the cancellation of its eligibility certificate for tax exemption. The Court emphasized the distinction between eligibility under the U.P. Trade Tax Act and the grant of exemption, allowing expansion within a year. The Court granted relief to the petitioner, stayed the cancellation order, and directed the Tribunal to reconsider the appeal, highlighting the legal complexities involved in tax exemption challenges and expansions under the Act.</description>
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      <pubDate>Tue, 09 Jul 2002 00:00:00 +0530</pubDate>
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