Supreme Court of India
M/s G.P. Ceramics Pvt. Ltd. v. Commissioner, Trade Tax, Up.
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From the headnote
U.P. Trade Tax Act, 1948; Ss. 4A and Exemption Notification: c Trade Tax - Exemption from payment to new Unit - Effective date - Held: In terms of provisions under s.4A of the Act, exemption from payment of tax has to be granted in favour of new unit on the basis of eligibility certificates - In . _ case, the Unit fails to furnish additional information within the prescribed time, the date on which such application "-. completed/additional information furnished shall be treated as date of application of such Unit in terms of r.25(1)(c) of the Rules - The said Rule has to be read with s.4-a of
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