1987 (11) TMI 387

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed 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 Officer with a view to make assessme....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tificate 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 of the certificate dated December 12, ....