https://www.taxtmi.com/caselaws?id=163259 Exemption from trade tax under section 4A of the U.P. Trade Tax Act depends on strict compliance with the applicable notification conditions. The unit's industrial registration was accepted, and the omission of paint from the original registration did not by itself defeat eligibility, but the decisive requirement was timely application for a term loan within the prescribed cut-off date. Because the relevant term-loan application was made after that date, the claimant failed to satisfy a mandatory condition. In exemption matters, the burden remains on the claimant to prove full compliance, and non-fulfilment of any mandatory requirement disentitles the claimant from relief. en-us Mon, 29 Oct 2007 00:00:00 +0530 Sat, 20 Dec 2014 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163259 Exemption from trade tax under section 4A of the U.P. Trade Tax Act depends on strict compliance with the applicable notification conditions. The unit's industrial registration was accepted, and the omission of paint from the original registration did not by itself defeat eligibility, but the decisive requirement was timely application for a term loan within the prescribed cut-off date. Because the relevant term-loan application was made after that date, the claimant failed to satisfy a mandatory condition. In exemption matters, the burden remains on the claimant to prove full compliance, and non-fulfilment of any mandatory requirement disentitles the claimant from relief. Case-Laws VAT and Sales Tax Mon, 29 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163259