1986 (7) TMI 368

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....1) of the U.P. Sales Tax Act against the judgment passed by the Sales Tax Tribunal, Ghaziabad, dated 21st October, 1985, relating to assessment years 1984-85 and 1985-86 (April), under the Central Sales Tax Act (hereinafter referred to as the Act). Respondent-assessee is a manufacturer of conduit pipes. In the assessment years in question, it claimed exemption on the ground that it was a new un....

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....ubmitted that it is true that the eligibility certificate issued by the Director of Industries is a best piece of evidence but in a case where no eligibility certificate is produced by the assessee, it is open to the authorities under the Act to record a finding on the basis of other evidence and materials whether the unit was a new unit and was entitled to exemption or not. However, Mr. Bharatji ....