https://www.taxtmi.com/caselaws?id=164777 The High Court ruled in favor of the assessee in a case involving exemption under a 1991 notification for a manufacturing unit in Mathura. The Court held that the assessee qualified for the exemption as investments and production had commenced before a subsequent cutoff date. Additionally, the Court found the assessee eligible for an eligibility certificate under section 4A of the U.P. Trade Tax Act, emphasizing compliance with criteria and timely actions. Criticizing errors by the Tribunal, the High Court set aside the Tribunal's order, directing the issuance of the eligibility certificate to the assessee, acknowledging their entitlement to benefits under the notification and trade tax provisions. en-us Tue, 28 Apr 2009 00:00:00 +0530 Mon, 10 Nov 2014 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164777 The High Court ruled in favor of the assessee in a case involving exemption under a 1991 notification for a manufacturing unit in Mathura. The Court held that the assessee qualified for the exemption as investments and production had commenced before a subsequent cutoff date. Additionally, the Court found the assessee eligible for an eligibility certificate under section 4A of the U.P. Trade Tax Act, emphasizing compliance with criteria and timely actions. Criticizing errors by the Tribunal, the High Court set aside the Tribunal's order, directing the issuance of the eligibility certificate to the assessee, acknowledging their entitlement to benefits under the notification and trade tax provisions. Case-Laws VAT and Sales Tax Tue, 28 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164777