1987 (11) TMI 387

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....ficate dated December 12, 1983 issued under Section 4-A of the U. P. Sales Tax Act, the petitioners M/s Maxims Delicacies (Private) Limited was granted exemption from payment of sales tax for a period of five years with effect from August 17, 1983 which is the date on which it started its actual production. Inspite of the certificate, some notices were served upon the petitioner by the Sales Tax O....

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....ar as the Unit in whose favour this certificate has been granted, is concerned. It is common ground that the aforesaid certificate dated December 12, 1983 has not yet been modified or cancelled by the respondents. If that be so, it is clear that the respondents are not entitled to take any proceedings for assessing the petitioner to tax either under the U. P. or the Central Sales Tax Act, in terms....