Supreme Court · 2008 INSC 1320 · Decided 19 November 2008
M/S G.P. Ceramics PVT. LTD. v. Commissioner, Trade Tax, UP.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 1320 · [2008] 16 S.C.R. 315
- Case number
- CIVIL APPEAL No. 6709/2008
- Decided
- 19 November 2008
- Bench
- S.B. SINHA, CYRIAC JOSEPH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
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 . fails to furnish additional information within D 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 the
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