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2009 (7) TMI 1183 - HC - VAT and Sales TaxExemption application rejected under section 4A of the U.P. Trade Tax Act, 1948 - Held that:- In the instant case, it is not disputed that the company of the oppositeparty is situated at plot No. D-23, Parshakhera Industrial Area, Bareilly, whereas Vadilal Industries Ltd., is situated at plot No. D-24, Parshakhera Industrial Area, Bareilly, which is owned by U.P.S.I.D.C. In the report of Shri R.B. Yadav, Assistant Commissioner, it has come on record that the companies are maintaining separate production books, account books and excise record. It is also not disputed that the directors in both the units were separate and both the units are manufacturing different varieties of ice-creams bearing different code numbers. The revisionist has failed to establish that the director of the company who owned the existing unit controlled the unit themselves and the unit of opposite-party is nothing, but one man show of the one director. It is settled law that exemption can only be denied when the company, as a whole, has interest in other units, which is missing in the instant case. Revision dismissed.
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