https://www.taxtmi.com/caselaws?id=168040 For a genuine new industrial unit employing fewer than ten workers at the start of production, registration under the Factories Act could not be treated as a mandatory pre-condition for sales tax exemption under section 4A of the U.P. Trade Tax Act. The statutory definition in section 2(m) showed that such a premises was not a factory until the worker threshold was crossed, so the absence of registration could not be used to deny or defer the exemption. Where production and first sale had already commenced earlier, later registration could not shorten the exemption period, which had to run from the date of first sale. en-us Thu, 24 Nov 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168040 For a genuine new industrial unit employing fewer than ten workers at the start of production, registration under the Factories Act could not be treated as a mandatory pre-condition for sales tax exemption under section 4A of the U.P. Trade Tax Act. The statutory definition in section 2(m) showed that such a premises was not a factory until the worker threshold was crossed, so the absence of registration could not be used to deny or defer the exemption. Where production and first sale had already commenced earlier, later registration could not shorten the exemption period, which had to run from the date of first sale. Case-Laws VAT and Sales Tax Thu, 24 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168040