https://www.taxtmi.com/caselaws?id=466736 Under Section 4-A of the U.P. Trade Tax Act, the requirement that a new industrial unit have land available for its factory was treated as substantive, but the source or mode of acquiring that land was held to be merely directory unless the notification expressly made it mandatory. Acquisition of land by lease from a private person therefore did not defeat exemption, because the exemption scheme's object was industrial development and the acquisition mode had no direct nexus with that purpose. A restriction limiting benefit only to land allotted by a Government agency was found to lack rational connection with the scheme and to be arbitrary. The entitlement to exemption was accordingly preserved. en-us Mon, 26 May 2025 00:00:00 +0530 Wed, 18 Feb 2026 20:11:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466736 Under Section 4-A of the U.P. Trade Tax Act, the requirement that a new industrial unit have land available for its factory was treated as substantive, but the source or mode of acquiring that land was held to be merely directory unless the notification expressly made it mandatory. Acquisition of land by lease from a private person therefore did not defeat exemption, because the exemption scheme's object was industrial development and the acquisition mode had no direct nexus with that purpose. A restriction limiting benefit only to land allotted by a Government agency was found to lack rational connection with the scheme and to be arbitrary. The entitlement to exemption was accordingly preserved. Case-Laws VAT / Sales Tax Mon, 26 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466736