https://www.taxtmi.com/caselaws?id=165522 Under section 4A of the U.P. Sales Tax Act, exemption for a new industrial unit runs from the statutory date of commencement of production, and the issuing authority cannot curtail that period by adding an administrative condition not found in the statute. The notification's registration requirement under the Factories Act was only explanatory and could not be used to reduce exemption where the unit otherwise satisfied the statutory criteria. Technical delay in registration did not defeat the incentive scheme for industrialisation, and the eligibility certificate could not lawfully shorten the benefit. en-us Fri, 22 Dec 1989 00:00:00 +0530 Wed, 30 Jul 2014 15:01:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165522 Under section 4A of the U.P. Sales Tax Act, exemption for a new industrial unit runs from the statutory date of commencement of production, and the issuing authority cannot curtail that period by adding an administrative condition not found in the statute. The notification's registration requirement under the Factories Act was only explanatory and could not be used to reduce exemption where the unit otherwise satisfied the statutory criteria. Technical delay in registration did not defeat the incentive scheme for industrialisation, and the eligibility certificate could not lawfully shorten the benefit. Case-Laws VAT and Sales Tax Fri, 22 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165522