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1999 (2) TMI 521 - SUPREME COURTExemption under section 4-A of the U.P. Sales Tax Act, 1948 for a period of six years from payment of sales tax under the notification dated December 26, 1985 rejected - Held that:- Appeal allowed. The judgment of the High Court is wholly unsatisfactory and it is not a judgment at all. The writ petition filed by the appellant before the High Court contained all the relevant facts and the contentions. The High Court has not dealt with any of them. On the other hand, the High Court has framed only one question for determination as to “whether the petitioner before it was entitled to exemption for six years or for four years”. That question was wide enough to consider all the relevant facts and decide the case. The High Court has failed to take into account the relevant facts in this matter. Nor has the High Court adverted to the relevant provisions in law. The High Court has chosen to refer to a provision of law which came into force much later than the relevant date, which ought not to have been done.
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