https://www.taxtmi.com/caselaws?id=162700 An incomplete exemption application under section 4-A of the U.P. Trade Tax Act is treated as filed only when the missing particulars and documents are later furnished under rule 25(1)(c). If the lease deed or other required information is supplied beyond the 60-day period after intimation of defects, the date of completion becomes the deemed date of application. In that situation, exemption operates only from the deemed application date under the provision governing delayed applications, not from the date of first sale. The cited circular and relied-upon decision did not change this result on the facts stated. en-us Mon, 10 Jul 2006 00:00:00 +0530 Wed, 12 Mar 2014 18:45:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162700 An incomplete exemption application under section 4-A of the U.P. Trade Tax Act is treated as filed only when the missing particulars and documents are later furnished under rule 25(1)(c). If the lease deed or other required information is supplied beyond the 60-day period after intimation of defects, the date of completion becomes the deemed date of application. In that situation, exemption operates only from the deemed application date under the provision governing delayed applications, not from the date of first sale. The cited circular and relied-upon decision did not change this result on the facts stated. Case-Laws VAT and Sales Tax Mon, 10 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162700