1994 (11) TMI 414

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Alok Industries and another have challenged the validity, legality and correctness of orders dated September 9, 1991 and January 27, 1992 (contained in annexures 3 and 6 to the writ petition) passed by the Divisional Level Committee, constituted under section 4-A of the U.P. Sales Tax Act (for short, "the Act"), respondent No. 2, whereby petitioners' application claiming exemption under section 4-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lizers Limited v. Deputy Commissioner of Commercial Taxes [1991] 83 STC 234 (SC); AIR 1992 SC 152, it is ruled that the underlying object of section 4-A of the Act is to promote the growth of industries. This is why clause (c) in Explanation (1) has been added with a view to ensuring that a new unit seeking exemption at least continues uninterruptedly for seven years and that is why clause (c) enj....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a) to (d) of the Explanation (1) on a date later than the date of commencement of the period of facility notified under sub-section (1) shall be deemed to be new unit for entitlement to the facility of exemption from tax only for part of the period, notified under sub-section (1), to be computed from the date on which all the conditions specified in clauses (a) to (d) of the said Explanation (1) a....