1994 (11) TMI 414 - HC - VAT and Sales Tax

Summary

The petitioners challenged orders rejecting their exemption claim under section 4-A of the U.P. Sales Tax Act due to lease deed registration date. Court held lease effective from registration date, granting exemption from August 6, 1991. Orders set aside, case remanded for fresh consideration. (1994 (11) TMI 414 - ALLAHABAD HIGH COURT)