1994 (11) TMI 414

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....ve challenged the validity, legality and correctness of orders dated September 9, 1991 and January 27, 1992 (contained in annexures 3 and 6 to the writ petition) passed by the Divisional Level Committee, constituted under section 4-A of the U.P. Sales Tax Act (for short, "the Act"), respondent No. 2, whereby petitioners' application claiming exemption under section 4-A of the Act and the review ap....

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....ioner of Commercial Taxes [1991] 83 STC 234 (SC); AIR 1992 SC 152, it is ruled that the underlying object of section 4-A of the Act is to promote the growth of industries. This is why clause (c) in Explanation (1) has been added with a view to ensuring that a new unit seeking exemption at least continues uninterruptedly for seven years and that is why clause (c) enjoins upon a manufacturer to obta....

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....ater than the date of commencement of the period of facility notified under sub-section (1) shall be deemed to be new unit for entitlement to the facility of exemption from tax only for part of the period, notified under sub-section (1), to be computed from the date on which all the conditions specified in clauses (a) to (d) of the said Explanation (1) are fulfilled, till the end of the period of ....