1999 1 SCR 336 The following Order of the Court was delivered The Divisional Level Committee companystituted under Section 4 A of the U.P. Sales Tax Act, 194X for short the Act , and the State of U.P. are aggrieved by the order of the High Court passed in Civil Misc.
The order of the Joint Director of Industries rejecting the applica tion of the respondent dated 28.1.1992 shows that the rejection was on the ground that the registration of the lease deed was made on 27.3.1990 after the date of the first sale, namely, 19.5.1989 and, therefore, the lease deed having been registered after the date of the availability of the facility of exemption, the respondent was number entitled to claim the benefit of Section 4 A. The High Court has held that the lease deed having been registered on 27.3.1990, the respondent was entitled to get the exemption with effect from that date.
485 of 1992 quashing the order of the Committee rejecting an application filed by the respondent for exemption from payment of sales tax under Section 4 A of the Act.
Writ Petition No.
