1990 (1) TMI 265

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....g on business of manufacture and sale of steel pipes and tubes claiming to be a new unit and entitled to the exemption from sales tax under section 4-A of the U.P. Sales Tax Act, 1948. The petitioners filed an application for the grant of an eligibility certificate. The application was considered by the Divisional Level Committee. It found that the petitioners were a new unit which would be deemed....

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....templated by section 4-A and if it is found that it complies with the provisions of section 4-A as well as the notifications issued thereunder the certificate has to be granted. In the present case we found that the petitioners were granted a registration certificate under the Factories Act on January 1, 1985. The condition contemplated by the notification issued by the Government on the subject h....

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....Act to the petitioners subsequently to the date on which the petitioners' unit went into production. It may, however, be mentioned incidentally that the registration certificate granted to the petitioners under the Factories Act was subsequently amended whereby it was made effective from October 3, 1983. Thus on the findings recorded by the Divisional Level Committee itself the petitioners were en....