https://www.taxtmi.com/caselaws?id=164330 Full exemption under section 4A of the U.P. Trade Tax Act was justified where the amended eligibility certificate showed fixed capital investment of Rs. 106.85 crores, bringing the unit within the notification providing 100 per cent exemption above the prescribed threshold. On that factual foundation, the Tribunal's view that the assessee qualified for the benefit of Notification No. 1093 dated 27.07.1991 was supported by the record, and no substantial question of law arose for interference. The exemption was therefore correctly allowed in favour of the assessee, and the revision could not succeed. en-us Mon, 08 Dec 2008 00:00:00 +0530 Tue, 22 Apr 2014 14:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164330 Full exemption under section 4A of the U.P. Trade Tax Act was justified where the amended eligibility certificate showed fixed capital investment of Rs. 106.85 crores, bringing the unit within the notification providing 100 per cent exemption above the prescribed threshold. On that factual foundation, the Tribunal's view that the assessee qualified for the benefit of Notification No. 1093 dated 27.07.1991 was supported by the record, and no substantial question of law arose for interference. The exemption was therefore correctly allowed in favour of the assessee, and the revision could not succeed. Case-Laws VAT and Sales Tax Mon, 08 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164330