https://www.taxtmi.com/caselaws?id=164330 The High Court of Allahabad dismissed the State's revision under the U.P. Trade Tax Act for the assessment year 1993-94. The Tribunal's decision to grant full exemption to the dealer under section 4A was upheld due to the increased investment of Rs. 106.85 crores, exceeding the threshold. The court found no legal issue and affirmed the Tribunal's decision, dismissing the revision without costs. 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 The High Court of Allahabad dismissed the State's revision under the U.P. Trade Tax Act for the assessment year 1993-94. The Tribunal's decision to grant full exemption to the dealer under section 4A was upheld due to the increased investment of Rs. 106.85 crores, exceeding the threshold. The court found no legal issue and affirmed the Tribunal's decision, dismissing the revision without costs. Case-Laws VAT and Sales Tax Mon, 08 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164330