1987 (11) TMI 388

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.... period of 5 years beginning from the date of commencement, of production (found in the instant case to be January 31, 1983) a certificate under Section 4-A of the U.P. Sales Tax Act dated April 11, 1983 was granted in favour of the petitioners M/s Mahalaxmi Roller Flour Mills, Dehradun. The exemption from payment of Sales Tax, under the certificate, would be available to the petitioners for the p....

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..... 3. This Court has repeatedly taken the view in several pronouncements that during such period for which a certificate issued under Section 4-A is valid, no proceedings for assessment to sales tax can be taken against the unit in whose favour the certificate has been granted. The last of such decisions brought to our notice today, which is directly in point, is in the case of M/s Dilip Industrie....