https://www.taxtmi.com/caselaws?id=161381 A manufacturer of oil was held not to lose eligibility under section 4-A of the U.P. Sales Tax Act merely because it also traded in oil-seeds. The text states that section 4-A contains no condition disqualifying a unit from exemption simply due to separate trading activity in a different commodity, and the Commissioner's circular did not bar exemption where trading was limited to raw material rather than the manufactured product. As no valid ground was shown to deny the benefit, the refusal of the eligibility certificate was treated as based on irrelevant considerations and the certificate was required to be issued. en-us Tue, 11 Feb 2003 00:00:00 +0530 Thu, 16 Jan 2014 17:23:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161381 A manufacturer of oil was held not to lose eligibility under section 4-A of the U.P. Sales Tax Act merely because it also traded in oil-seeds. The text states that section 4-A contains no condition disqualifying a unit from exemption simply due to separate trading activity in a different commodity, and the Commissioner's circular did not bar exemption where trading was limited to raw material rather than the manufactured product. As no valid ground was shown to deny the benefit, the refusal of the eligibility certificate was treated as based on irrelevant considerations and the certificate was required to be issued. Case-Laws VAT and Sales Tax Tue, 11 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161381